Ambika Cotton Mills Ltd. v. Joint Commissioner of Income-tax, Special Range II, Coimbatore / Assistant Commissioner of Income-tax, Circle-I, Tirupppur
[Citation -2017-LL-0705-14]

Citation 2017-LL-0705-14
Appellant Name Ambika Cotton Mills Ltd.
Respondent Name Joint Commissioner of Income-tax, Special Range II, Coimbatore / Assistant Commissioner of Income-tax, Circle-I, Tirupppur
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 05/07/2017
Judgment View Judgment
Bot Summary: Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a WRIT OF CERTIORARI to call for the records in PAN/GIR No.A28/Cir-I/TPR dated 30th March 2004 of the second respondent. In 2 ORDER Heard M/s.Mallika Srinivasan, learned counsel for the petitioner and Mr.A.N.Jayaprathap for Mr.A.P.Srinivas, learned counsel for the respondent Revenue. 2.The petitioner has filed this writ petition challenging the order of assessment passed under Section 143(3) red with Section 147 of the Income Tax Act, 1961. The petitioner had also filed a regular appeal as against the said order and the Income Tax Appellate Tribunal in A.P.141/C/2004-05 by order dated 30.09.2016 has allowed the petitioner's appeal. The impugned assessment order has to be set aside. 3.Accordingly, this writ petition is allowed and the impugned order is set aside. Connected miscellaneous petition is closed.


IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.07.2017 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.14605 of 2004 and W.P.M.P.No.17312 of 2005 M/s.Ambika cotton Mills Ltd, Rep. by its Managing Director, Shri P.V.Chandran, 9-A, Valluvar Street, Sivanantha Colony, Tatabad, Coimbatore 641 012. ... Petitioner Vs. 1.Joint Commissioner of Income Tax, Special Range II, Coimbatore. 2.Assistant Commissioner of Income Tax, Circle-I, Tirupppur. ... Respondents Prayer: Petition filed under Article 226 of Constitution of India to issue WRIT OF CERTIORARI to call for records in PAN/GIR No.A28/Cir-I/TPR dated 30th March 2004 of second respondent. For Petitioner : M/s.Mallika Srinivasan For Respondents : Mr.A.N.Jayaprathap for Mr.A.P.Srinivas http://www.judis.nic.in 2 ORDER Heard M/s.Mallika Srinivasan, learned counsel for petitioner and Mr.A.N.Jayaprathap for Mr.A.P.Srinivas, learned counsel for respondent Revenue. 2.The petitioner has filed this writ petition challenging order of assessment passed under Section 143(3) red with Section 147 of Income Tax Act, 1961. petitioner had also filed regular appeal as against said order and Income Tax Appellate Tribunal in A.P.141/C/2004-05 by order dated 30.09.2016 has allowed petitioner's appeal. Consequently, impugned assessment order has to be set aside. 3.Accordingly, this writ petition is allowed and impugned order is set aside. No costs. Consequently, connected miscellaneous petition is closed. 05.07.2017 Index:Yes/No Speaking order/Non-speaking order abr http://www.judis.nic.in 3 To 1.Joint Commissioner of Income Tax, Special Range II, Coimbatore. 2.Assistant Commissioner of Income Tax, Circle-I, Tirupppur. http://www.judis.nic.in 4 T.S.SIVAGNANAM, J. abr W.P.No.14605 of 2004 and W.P.M.P.No.17312 of 2005 05.07.2017 http://www.judis.nic.in Ambika Cotton Mills Ltd. v. Joint Commissioner of Income-tax, Special Range II, Coimbatore / Assistant Commissioner of Income-tax, Circle-I, Tirupppur
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