Kannan Anandhababu v. The Income Tax Officer
Case brief
What is this about?
Writ of mandamus Article 226; quash assessment order illegal; Assessment Order ITBA/AST/S/147/202324/1062066759(1) dated 06.03.2024; Section 147 Section 144 Section 144B Income Tax Act 1961; assessment year 2018-19; statutory appeal Appellate Commissioner within 30 days; disposed on merits expeditiously; Section 220 stay of recovery proceedings; Income Tax Return filing; Kannan Anandhababu; Income Tax Officer Ward 1(2) Tirupur; W.M.P.Nos.28279 & 28281 of 2025 closed; no costs; Madras High Court; Justice C. Saravanan.
What did the court decide?
Liberty to file a statutory appeal before the Appellate Commissioner within 30 days (appeal to be disposed of on merits, expeditiously); liberty to seek stay of recovery proceedings via an application under Section 220 of the Income Tax Act, 1961; connected miscellaneous petitions closed; no costs. Merits of the assessment order were not adjudicated.