417 Vadamugam Kangayampalayam Primary Agricultural Cooperative Credit Society Ltd. v. The Income-tax Officer, Ward-1(3), Tiruppur
[Citation -2020-LL-0818-3]
| Citation | 2020-LL-0818-3 |
|---|---|
| Appellant Name | 417 Vadamugam Kangayampalayam Primary Agricultural Cooperative Credit Society Ltd. |
| Respondent Name | The Income-tax Officer, Ward-1(3), Tiruppur |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 18/08/2020 |
| Assessment Year | 2017-18 |
| Judgment | View Judgment |
| Keyword Tags | statutory appeal |
| Bot Summary: | Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the entire records relating to the impugned order passed by the respondent in DIN and order No. ITBA/ AST/S/ 143(3)/ 2019-20/ 1022999658(1) dated 24.12.2019 and quash the same. ORDER Heard Mr.C.Prakasam, learned counsel for the petitioner and Mr.ANR.Jayapratap, learned Standing Counsel for the respondent. The Writ Petition has been filed along with a Miscellaneous Petition seeking dispensation of production of the original order of assessment. No reason has been set forth for dispensation of the same and at paragraph 7, the petitioner merely states that the original impugned order passed by the respondent is not readily available at the time of filing of this Writ Petition at Madras. No case whatsoever has been made out in the affidavit filed in support of the Writ Petition as to why the matter is liable to be interfered with under Article 226 of the Constitution of India. In the interests of consistency, this petitioner is also permitted to file an appeal and such appeal, if filed within a period of two weeks from date of uploading of this order, shall be taken on file by the office of the Commissioner of Income Tax and disposed without reference to limitation, in accordance with law. Connected Miscellaneous Petitions are also dismissed. |