Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 1, Cited by 0]

Madras High Court

M/S.Flsmidth Private Limited vs The Deputy Commissioner Of Income Tax on 24 January, 2025

Author: C.Saravanan

Bench: C.Saravanan

                                                                               W.P.No.5876 of 2022

                         IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                          DATED : 24.01.2025

                                                CORAM :

                            THE HONOURABLE MR.JUSTICE C.SARAVANAN

                                          W.P.No.5876 of 2022
                                                  and
                                         W.M.P.No.5977 of 2022

             M/s.FLSmidth Private Limited,
             Represented by its Director
               Shri.Ole Albertsen                                       ... Petitioner

                                                     Vs.

             1.The Deputy Commissioner of Income Tax,
               Corporate Circle – 2(1),
               121, Mahatma Gandhi Road,
               Nungambakkam, Chennai – 600 034.

             2.The Assessing Officer,
               National Faceless Assessment Centre,
               New Delhi.                                               ... Respondents

             Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
             issuance of a Writ of Certiorari, to call for the records of the petitioner on the
             file of the 1st respondent in PAN : AAACF4997N and quash the Impugned
             Notice under Section 148 in DIN & Notice No:ITBA/AST/S/148/2020-
             2021/1031928344(1) dated 30.03.2021 and the consequential order disposing
             off objections in DIN & Notice No:ITBA/AST/F/17/2021-2022/1034908914(1)
             dated 16.08.2021 for the Assessment Year 2014-2015 and quash the same.


               ____________
https://www.mhc.tn.gov.in/judis
             Page No. 1 of 4
                                                                                W.P.No.5876 of 2022



                               For Petitioner   : Mr.S.P.Chidambaram

                               For Respondents : Dr.B.Ramanakumar
                                                 Senior Standing Counsel



                                                   ORDER

Learned counsel for the petitioner appears through video conferencing and has drawn attention to an Assessment Order dated 30.03.2022 passed pursuant to the Impugned Notice dated 30.03.2021 in this Writ Petition.

2. Recording the same, this Writ Petition stands dismissed as infructuous.

No costs. Connected Writ Miscellaneous Petition is closed.

24.01.2025 Neutral Citation : Yes/No arb ____________ https://www.mhc.tn.gov.in/judis Page No. 2 of 4 W.P.No.5876 of 2022 To

1.The Deputy Commissioner of Income Tax, Corporate Circle – 2(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

2.The Assessing Officer, National Faceless Assessment Centre, New Delhi.

____________ https://www.mhc.tn.gov.in/judis Page No. 3 of 4 W.P.No.5876 of 2022 C.SARAVANAN, J.

arb W.P.No.5876 of 2022 and W.M.P.No.5977 of 2022 24.01.2025 ____________ https://www.mhc.tn.gov.in/judis Page No. 4 of 4