Pothys Private Limited v. The Income-tax Settlement Commission, Additional Bench, Chennai / Principal Commissioner of Income-tax, Central circle-I, Chennai / Assistant Commissioner of Income-tax, Central Circle-1(3), Chennai
[Citation -2020-LL-0709-8]
| Citation | 2020-LL-0709-8 |
|---|---|
| Appellant Name | Pothys Private Limited |
| Respondent Name | The Income-tax Settlement Commission, Additional Bench, Chennai / Principal Commissioner of Income-tax, Central circle-I, Chennai / Assistant Commissioner of Income-tax, Central Circle-1(3), Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 09/07/2020 |
| Judgment | View Judgment |
| Keyword Tags | sufficient opportunity • settlement commission |
| Bot Summary: | 3.Assitant Commissioner of Income Tax, Central Circle -1, Investigation Building, 3rd Floor, M.G.Road, Chennai 600034... Respondents in both WPs Prayer in both WPs: Writ Petitions filed under Article 226 of the Constitution of India praying for issuance of Writ of Mandamus directing the 1st respondent to exclude the intervening lockdown time period from the calculation of limitation as under Section 245D(4A) of the Income Tax Act, 1961 and thus grant sufficient opportunity to the petitioner in order to complete the proceedings u/s. Wherein the last date for compliance with or completion of proceedings, including those before the Settlement Commission, stands extended till 31.03.2021. Recording the aforesaid, both Writ Petitions are closed. Connected Miscellaneous Petitions are also closed. |