V.K. Sasikala v. The DCIT, CC-2(2), Chennai/The Assessing Officer/ITO, CC-2(2), Chennai/Senthil/V.S. Shivakumar/J. Krishnapriya/Balaji/Surana Green Energy Ltd./Senthil Paper Boards P Ltd./Marg Realities Ltd
[Citation -2019-LL-1220-94]

Citation 2019-LL-1220-94
Appellant Name V.K. Sasikala
Respondent Name The DCIT, CC-2(2), Chennai/The Assessing Officer/ITO, CC-2(2), Chennai/Senthil/V.S. Shivakumar/J. Krishnapriya/Balaji/Surana Green Energy Ltd./Senthil Paper Boards P Ltd./Marg Realities Ltd.
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 20/12/2019
Judgment View Judgment
Keyword Tags cross-examine • opportunity to cross-examine • assessment order
Bot Summary: 1st respondent in W.P.Nos. 2nd respondent in W.P.Nos. 7th respondent in W.P.Nos. 8th respondent in W.P.Nos. 9th respondent in W.P.Nos. 10th respondent in W.P.Nos. For Petitioner : Mr.Om Prakash, S.C for Mr.A.Ramesh Kumar in all WPs For Respondents : Mr.A.P.Srinivas Senior Standing Counsel R1 R2 in all WPs COMMON ORDER The petitioner prays for a mandamus directing respondent Nos.1 and 2 to permit her to cross examine several witnesses prior to passing of orders of assessment in terms of the provisions of the Income Tax Act, 1961.


IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.12.2019 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. Nos.35351 to 35355 and 35358 of 2019 V.K.Sasikala ...Petitioner in all WPs Vs 1.The Deputy Commissioner of Income Tax, Central Circle 2(2), Nungambakkam, Chennai 600 034. ....1st respondent in W.P.Nos.35351/2019 2.The Assessing Officer/Income Tax Officer Central Circle 2(2), Nungambakkam, Chennai 600 034. ....2nd respondent in W.P.Nos.35351/2019 3.Mr.Senthil ....3rd respondent in W.P.Nos.35351/2019 4.Mr.V.S.Shivakumar .... 4th respondent in W.P. Nos.35351 & 35354/2019 3 respondent in W.P. Nos.35352 & rd 35353, 35355 & 35358/2019 5.Mrs.J.Krishnapriya .... 5th respondent in W.P. Nos.35351, 35352, 35353, 35355 & 35358/2019 6th respondent in W.P. No.35354/2019 6.Mr.Balaji .... 6th respondent in W.P. No.35351/2019 4th respondent in W.P. No.35352 & 35353, 35355 & 35358/2019, 5th respondent in W.P.35354/2019 7.Surana Green Energy Ltd. Directors 1/4 http://www.judis.nic.in W.P. No.34755 of 2019 29, 2nd Floor whites Road, Royapettah, Chennai. ....7th respondent in W.P.Nos.35351/2019 8.Senthil Paper Boards P Ltd. Directors, 6th Floor, Senthil Towers 1078 Avinashi Road, Coimbatore 18. ....8th respondent in W.P.Nos.35351/2019 9.Marg Realities Ltd. Directors, Sai Subodhaya Apartments, 57/2B ECR, Thiruvanmiyur, Chennai 42. ....9th respondent in W.P.Nos.35351/2019 10.Bonjour Bonheur P. Ltd. Directors, 119, Ambalthadaya Madam St, Pondicherry 1. ....10th respondent in W.P.Nos.35351/2019 11.Padma Devi Sugars Ltd. Directors, 3123, 3rd Block 12th Floor, Lumbini Square, 127, Bricklin Road, Purasawalkkam, Chennai. ....11th respondent in W.P.Nos.35351/2019 12.Ganga Foundations P. Ltd. Directors, Sai Subodhaya Apartments, 57/2B ECR, Thiruvanmiyur, Chennai 42. ....12th respondent in W.P.Nos.35351/2019 13.Mrs.Shakila .... 6th respondent in W.P. No.35352 & 35358/2019 14.Mr.Vivek Jayaraman ... 3rd respondent in W.P. No.35354/2019 2/4 http://www.judis.nic.in W.P. No.34755 of 2019 Writ Petition filed under Article 226 of Constitution of India, to issue Writ of Mandamus directing respondents 1 and 2 to permit petitioner to cross-examine witnesses who have spoken about petitioner. For Petitioner : Mr.Om Prakash, S.C for Mr.A.Ramesh Kumar in all WPs For Respondents : Mr.A.P.Srinivas Senior Standing Counsel R1 & R2 in all WPs COMMON ORDER petitioner prays for mandamus directing respondent Nos.1 and 2 to permit her to cross examine several witnesses prior to passing of orders of assessment in terms of provisions of Income Tax Act, 1961. 2. When matters were called for hearing, Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for respondents states that orders of assessment have already been passed on 18.12.2019 and uploaded on 19.12.2019. 3. This is recorded. In light of aforesaid, nothing survives in these Writ Petitions and same are closed as infructuous. No costs. 20.12.2019 Index : Yes/No Speaking Order/Non speaking Order sl 3/4 http://www.judis.nic.in W.P. No.34755 of 2019 Dr.ANITA SUMANTH,J. Sl To 1.The Commissioner, Commercial Taxes Department, Puducherry. 2.The Commercial Tax Officer, Mahe, Puducherry State. W.P. Nos.35351 to 35355 and 35358 of 2019 20.12.2019 4/4 V.K. Sasikala v. DCIT, CC-2(2), Chennai/The Assessing Officer/ITO, CC-2(2), Chennai/Senthil/V.S. Shivakumar/J. Krishnapriya/Balaji/Surana Green Energy Ltd./Senthil Paper Boards P Ltd./Marg Realities Ltd
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