Dishnet Wireless Lim... v. Assistant Commission..., Madras High Court, Judgment, Law, casemine.com

Citation Codes

Equivalent Citations

citation codes

Case Number

W.P. Nos. 44305, 44309 & 44327 of 2016 and W.M.P. Nos. 38164, 38165, 38170, 38171, 38189 & 38190 of 2016

Judges

Hon'ble Mr.Justice M.S. Ramesh

Acts

ARTICLE 226 CONSTITUTION OF INDIA
Sections 147 & 148 of the Income Tax Act, 1961

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Smart Summary

Factual and Procedural Background

The writ petitions arise from challenges to various notices and orders issued by the respondent under Sections 147 and 148 of the Income Tax Act, 1961, concerning the re-assessment for the Assessment Year 2008-09. The petitioners seek to quash these notices and orders as illegal, arbitrary, and unconstitutional. The cases were heard with the consent of both parties via video conferencing. It is noted that the company involved is under liquidation, which forms the basis of the procedural disposition in these petitions.

Legal Issues Presented

The opinion addresses a procedural matter and does not frame distinct legal issues.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The court's decision is based primarily on the procedural status of the petitioner company being under liquidation. Given this status, the court dismissed the writ petitions with liberty granted to the petitioner or the liquidator to revive or file fresh petitions once the liquidation proceedings conclude. The court did not engage in substantive analysis of the merits of the challenges to the notices and orders under the Income Tax Act.

Holding and Implications

The writ petitions are dismissed with liberty to revive or file fresh petitions post-liquidation.

The immediate effect is the closure of the current proceedings without adjudicating the substantive claims. The decision allows the petitioners or the liquidator to initiate fresh proceedings once the company emerges from liquidation. No costs were imposed, and no new legal precedent was established by this order.

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Dishnet Wireless Limited, Rep. By Its Authorised Signatory Mr. K. Raghuraman v. Assistant Commissioner Of Income Tax (osd) .

PRAYER in W.P. No. 44305 of 2016: Writ Petition filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in the impugned notice dated 31.03.2015 bearing PAN: AAACD5767E, as also letter dated 26.11.2015 bearing PAN: AAACD5767E/148/2008-09, the notice dated 29.09.2016 bearing PAN: AAACD5767E/2008-09 and the order dated 30.11.2016 issued in support thereof by the respondent and all proceedings pursuant thereto and to quash the same as illegal, arbitrary and unconstitutional and consequently forbear the respondent from proceeding with re-assessment under Sections 147 & 148 of the Income Tax Act, 1961 in respect of the Assessment Year 2008-09.

PRAYER in W.P.44309 of 2016: Writ Petition filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in the impugned notice dated 31.03.2015 bearing PAN: AAACR4136R, as also letter dated 26.10.2015 bearing PAN: AAACR4136R/148/2008-09, the notice dated 29.09.2016 bearing PAN: AAACR5136/2008-09 and the communication dated 21.12.2016 bearing PAN:AAACR4136R/DC-CP.C-1(1) issued in furtherance thereof by the respondent and all proceedings pursuant thereto and to quash the same as illegal, arbitrary and unconstitutional and consequently forbear the respondent from proceeding with re-assessment under Sections 147 & 148 of the Income Tax Act, 1961 in respect of the Assessment Year 2008-09.

PRAYER in W.P.44327 of 2016: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in the impugned notice dated 31.03.2015 bearing PAN: AAACS4449J, as also letter dated 26.10.2015 bearing PAN: AAACS4449J/148/2008-09, the notice dated 29.09.2016 bearing PAN: AAACS4449J/2008-09 and the communication dated 21.12.2016 bearing PAN:AAACS4449J/CO.C-1(1) issued in support thereof by the respondent and all proceedings pursuant thereto and to quash the same as illegal, arbitrary and unconstitutional and consequently forbear the respondent from proceeding with re-assessment under Sections 147 & 148 of the Income Tax Act, 1961 in respect of the Assessment Year 2008-09.

The Order of the Court was delivered by

M.S. Ramesh, J.:— With the consent of both parties, the Writ Petitions are taken up today and heard through video conferencing.

2. It is mentioned that the Company is under liquidation. Therefore, these Writ Petitions are dismissed with liberty to either revive the Writ Petitions or file fresh Writ Petitions at the instance of the liquidator, or at the instance of the petitioner, as and when the petitioner comes out of the liquidation proceedings. Consequently, connected Miscellaneous Petitions are closed. No costs.

Dishnet Wireless Lim... v. Assistant Commission...