Disposed

Subramanian v. Income Tax Department

Madras HC13 Aug 2024WP(MD)/10760/2024

Case brief

AI extract

What is this about?

This is a procedural order granting liberty to the petitioner to file an appeal against an income tax assessment order within four weeks. The writ petition is disposed of consequentially. No costs are awarded, and recovery proceedings are kept in abeyance until the appeal is filed.

What did the court decide?

Liberty granted to file an appeal within four weeks; recovery proceedings kept in abeyance.

Subramanian Vs Income Tax Department — Income Tax | Madras HC (2024)

¶1

W.P.(MD)No.10760 of 2024

¶2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

¶3

DATED : 13.08.2024

¶4

CORAM

¶5

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

¶6

W.P.(MD)No.10760 of 2024 and

¶7

W.M.P.(MD)Nos.9621 and 9622 of 2024

¶8

Subramanian ... Petitioner

¶9

Vs.

¶10

1.Income Tax Department, National Faceless Assessment, (Assessment Unit), Delhi – 110 003.

¶11

2.Income Tax Officer, ITO Ward-4, Nellai Citicentre, Tiruchendur Road, Rahmath Nagar, Tirunelveli – 627 011.

¶12

3.The Principal Chief Commissioner of Income Tax, Tamil Nadu and Pudhuchery, Main Building, No.121, M.G.Road, Nungambakkam, Chennai – 600 034. ... Respondents

¶13

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

¶14

1/4

¶15

W.P.(MD)No.10760 of 2024

¶16

PRAYER:

¶17

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the order dated 18.03.2024 bearing DIN & Notice No.ITBA/AST/S/143(3)/2023-24/1062830011(1) for AY 2020-21 for PAN: KWAPS9264L, quash the same and consequentially direct the first respondent to process the updated return and initiate fresh assessment proceeding.

¶18

For Petitioner : Mr.S.Saravanakumaran

¶19

For R-2 and R-3 : Mr.J.Parekh Kumar Senior Standing Counsel

¶20

O R D E R

¶21

This Writ Petition is filed challenging the order dated 18.03.2024 bearing DIN & Notice No.ITBA/AST/S/143(3)/2023-24/1062830011(1) for AY 2020-21 for PAN: KWAPS9264L, with a consequential direction to the first respondent to process the updated return and initiate fresh assessment proceeding.

¶22

2. After making brief submissions regarding the facts of the case, the learned counsel for the petitioner seeks liberty of this Court to file an appeal.

¶23

2/4

¶24

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

¶25

W.P.(MD)No.10760 of 2024

¶26

3. In view thereof, the petitioner is granted liberty to file an appeal within

¶27

a period of four weeks. If any such appeal is filed, the same shall be entertained without any reference to the limitation subject to conditions including pre-deposit, if any. The respondents shall keep all the recovery proceedings in abeyance until the appeal is filed within the period stipulated above.

¶28

4. Accordingly, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

¶29

13.08.2024

¶30

NCC:yes/no Index:yes/no Internet:yes/no Nsr

¶31

To:

¶32

1.Income Tax Officer, ITO Ward-4, Nellai Citicentre, Tiruchendur Road, Rahmath Nagar, Tirunelveli – 627 011.

¶33

2.The Principal Chief Commissioner of Income Tax, Tamil Nadu and Pudhuchery, Main Building, No.121, M.G.Road, Nungambakkam, Chennai – 600 034.

¶34

3/4

¶35

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

¶36

W.P.(MD)No.10760 of 2024

¶37

MOHAMMED SHAFFIQ, J.

¶38

Nsr

¶39

W.P.(MD)No.10760 of 2024

¶40

13.08.2024

¶41

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

¶42

4/4

Subramanian v. Income Tax Department

Case brief

What is this about?

What did the court decide?

Subramanian v. Income Tax Department

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Vijayakumar Vs The Transport Commissioner

G.Fasel Basha Vs The Chief Executive Officer

Tvl Ohm Namasivaya Papers And Boards Vs The State Tax Officer

Tvl P Karuppaiah Vs The State Tax Officer

Tvl P Karuppaiah Vs The State Tax Officer

Vairamuthu Chettiyar Vs The Commissioner