M/s. Vision Research Foundation v. Additional / Joint / Deputy / Asst Commissioner of Income Tax / Income Tax Officer
Case brief
What is this about?
The High Court of Judicature at Madras disposed of two writ petitions challenging income tax penalty orders. The court held that since the Income Tax Department passed a revised order under Section 154 read with Section 270A, no issue survived for further adjudication.
What did the court decide?
The writ petitions were closed as no issue survived for adjudication following the Revenue's revisional order.