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. |