Disposed

Apparel Marketing And Manufacturing International v. The Principal Chief Commissioner Of Income Tax

Madras HC12 Sept 2024WP/4331/2024

Case brief

AI extract

What is this about?

Typographical correction order: the TDS number in the prayer of an earlier order dated 02.09.2024 in a writ petition challenging demand intimation letters was wrongly stated and is rectified; Registry directed to issue corrected copy.

What did the court decide?

Registry directed to make necessary corrections and issue a fresh order copy.

Apparel Marketing And Manufacturing International Vs The Principal… — Income Tax | Madras HC (2024)

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WP NO. 4331 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2025

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CORAM

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THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY

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WP NO. 4331 of 2024

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AND

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WMP NO. 4657 OF 2024,WMP NO. 4658 OF 2024

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Apparel Marketing And Manufacturing International Rep by proprietor Shrei Ganesh, No. 2 and 3, Jothi Theatre Road, Valipalayam, Tirupur Tamil Nadu-641601

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Petitioner(s)

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The Principal Chief Commissioner Of Income Tax Administrative Block, 63, Race Course Road, Coimbatore, Tamil Nadu- 018. and 3 Others

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Respondent(s)

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For Petitioner(s):

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Mr.Sai Sudarshan For Mr.K.Thyagarajan

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For Respondent(s):

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Dr.B.Ramaswamy Senior Standing Counsel

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ORDER

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Today, this matter has been listed under the caption “For Being Mentioned”.

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The learned counsel appearing for the petitioner would submit that due to typographical error, the TDS number was wrongly mentioned at the prayer of the order dated 02.09.2024 as “TDS/1213/26Q/D/100021851548” instead of “TDS/1314/26Q/D/100021851548” and hence, he requests this Court to rectify the same.

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Accordingly, the prayer of the aforesaid order shall be read as follows:

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https://www.mhc.tn.gov.in/judis

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“ Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the 3rd respondent in Impugned Demand Intimation Letter No. TDS/1213/26Q/D/100005900353, TDS/1213/26Q/D/100005900354, TDS/1213/26Q/D/100005900355, TDS/1314/26Q/D/100021851548 dated 03.10.2016 respectively and quash the same as being illegal, void, arbitrary, unconstitutional, without jurisdiction, without authority of law and contrary to the principles of natural justice. ”

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With regard to the remaining portion of the order, there is no need for any modification.

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The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy.

01-07-2025

nsa

The Principal Chief Commissioner Of Income Tax Administrative Block, 63, Race Course Road, Coimbatore, Tamil Nadu018.

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The Chief Commissioner Of Income Tax(tds) Administrative Block, 63, Race Course Road, Coimbatore, Tamil Nadu-641018

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The Deputy Commissioner Of Income Tax, Centralized Processing Cell - TDS Aayakar Bhawan, Sector 3, Vaishali, Ghaziabad, U.P.-201010

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The Income Tax Officer, Tds Ward, No.121, Adams Building, Sixty Feet Road, Tiruppur

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https://www.mhc.tn.gov.in/judis

Apparel Marketing And Manufacturing International v. The Principal Chief Commissioner Of Income Tax

Case brief

What is this about?

What did the court decide?

Apparel Marketing And Manufacturing International v. The Principal Chief Commissioner Of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

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