Case Law Details
Palanisamy Jeevanantham Vs PCIT (Madras High Court)
The Madras High Court recently issued a crucial directive in the case of Palanisamy Jeevanantham Vs PCIT, ordering the revival of a tax appeal. This article delves into the details of the case, examining the circumstances leading to the court’s decision and its potential impact on the petitioner and revenue.
Detailed Analysis
1. Background of the Case: The petitioner sought a writ of certiorari to quash an order from the first respondent dated 23.01.2023. This order pertained to an assessment under Section 147 read with Section 144 B dated 29.03.2022. Before filing a revision, the petitioner had initially filed an appeal before the Commissioner of Income Tax (Appeals).
2. Chronology of Events: The petitioner, anticipating a hearing notice from the first respondent, approached the Commissioner of Income Tax (Appeals) to withdraw the appeal. The Commissioner accepted the withdrawal request, dismissing the appeal on 21.12.2022. However, the first respondent, in the subsequent revision application, declined to interfere with the assessment order, stating the petitioner’s recourse was to file an appeal.
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