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2019 (4) TMI 221 - MADRAS HIGH COURTStay petition - Transfer of Assessment Proceedings in the same City from one Authority to another was upheld by Single bench in writ - HELD THAT:- There is no stay granted by the Division Bench of this Court operating against the Revenue Department and since the writ petition was dismissed long ago, namely on 24.08.2011, in all probability, the Authority, to whom the Assessment Proceedings were transferred by the Commissioner of Income Tax, might have concluded the Assessment Proceedings. However, the learned counsel for the Respondents does not have the updated instructions in this regard. Transfer of Assessment Proceedings in the same City from one Authority to another, we are of the considered opinion that no interference by this Court is called for and therefore, the learned Single Judge is right in dismissing the writ petition filed by the Assessee. No prejudice, whatsoever, was pleaded or much less established by the Assessee in the present case, as against the transfer of the proceedings from one Authority to another. No merit in the present appeal filed by the assessee and the same is liable to be dismissed. Accordingly, this writ appeal is dismissed.
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