Allowed
Dr.v.Krishnamurthy Educational Foundation v. The Assistant Commissioner of Income Tax - Exemptions
Madras HCWP(MD)/8172/2023
Case brief
AI extract
What is this about?
The Madurai Bench of the Madras High Court allowed a writ petition filed under Article 226 of the Constitution of India. The court quashed an order passed under Section 148A of the Income Tax Act, 1961 and a consequent notice for the Assessment Year 2019-20, holding them without jurisdiction, and remitted the matter to the Assistant Commissioner.
What did the court decide?
The impugned order dated 23.03.2023 under Section 148A(d) and the notice dated 24.03.2023 under Section 148 are quashed. The case is remitted to the first respondent to pass a fresh order on merits.