,Nothinng of substantive decision was rendered as the petition was dismissed in limine because the statutory appeal was pending before the appellate authority.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.6175 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.03.2023
CORAM :
The HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.6175 of 2023 W.M.P.Nos.6182 & 6183 of 2023
Mariasanjeevee Anthoniswamy
.. Petitioner
vs
.. Respondents
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the petitioner on the file of 1st respondent to quash the impugned order dated 21.03.2022 passed U/s. 147 of the Income tax act 1961 bearing DIN and Order No.ITBA/ AST/ S/ 147/ 2021-22/ 1041159141 (1) for assessment year 2013-14.
For Petitioner : Mr.M.Velmurugan
ORDER
This writ petition is mis-conceived and is dismissed in limine
seeing as the impugned order of assessment which is challenged has been passed in March 2022 and the petitioner has also
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W.P.No.6175 of 2023
approached the appellate authority by way of statutory appeal on 19.04.2022. No costs. Consequently, connected miscellaneous petitions are dismissed.
06.03.2023
Index:Yes/No Neutral Citation:Yes ssm
To
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W.P.No.6175 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.6175 of 2023
06.03.2023
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1 issue framed by the court
Whether a writ petition seeking quashing of an assessment order U/s. 147 of the Income Tax Act, 1961 should be allowed when a statutory appeal had been filed before the appellate authority.
2 provisions across 2 enactments
Mariusanjeevee Anthoniswamy
Assistant Commissioner of Income Tax, Central Circle 2, Coimbatore
Principal Commissioner of Income Tax – 2, Chennai
DR.JUSTICE ANITA SUMANTH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
