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2014 Supreme(Mad) 1866

SATISH K.AGNIHOTRI, M.M.SUNDRESH
Joint Commissioner of Income Tax – Appellant
Versus
Kalanithi Maran – Respondent


Advocate Appeared
T. Pramodkumar Chopda, Standing Counsel for Income-tax, M/s. Dr. Anita Sumanth, S. Sridhar, S. Kumaradevan, R. Sivaraman, M.P. Senthil Kumar, Vijayanarayanan, S.C., C. Mani Shankar, Aravind P.Dattar, S.C., V.S. Jayakumar, Srinath Sridevan, Agarval, S.C., for M.V. Swaroop, P. Elango, Jehangir D.J. Mistri, S.C., R. Sivaraman, M/s. J. Sree Vidya, Rahul Balaji, P.H. Aravind Pandian, Addl. Advocate General for M/s. Subbaraya Aiyar, P.S. Raman, S.C., for B.K. Girish Neelakantan, AR.L. Sundaresan, S.C., B.K. Girish Neelakantan, Aravind P.Dattar, S.C., M/s. Sandeep Bagmar R., S. Parthasarathy, S.C., Suhrith Parthasarathy, Aravind P.Dattar, S.C., M.V. Swaroop, P.S. Raman, Senior Counsel for M/s. Sneha, AR.L. Sundaresan, S.C., for M/s. Sneha, T. Pramodkumar Chopda Sr. Standing Counsel for Income Tax, Rajkumar Jhabakh, Jr. Standing Counsel for Income-tax, Velayutham Pichaiya Standing Counsel, Haja Mohideen Gisthi, Advocates.

JUDGMENT

1. The writ petitions in W.P.Nos. 12283 of 2013 and 5636 and 5637 of 2014 are filed challenging the assessment orders.

2. The writ petitions in W.P.Nos.33845 of 2013 and 1272, 2502, 3623, 3624, 6372 and 6373 of 2014 are filed challenging the notice issued under Section 148 or speaking order or show cause notice issued under Section 143(2) of the Act.

3. The writ petitions in W.P.Nos.27007 of 2012, 3413, 8252, 10568, 34420 of 2013 and 594 and 2772 of 2014 are filed challenging the speaking order, wherein the original assessment orders have been passed under Section 143(1) / under Section 144 and the reassessment notice has been issued within four or six years.

4. The writ petitions in W.P.Nos.201 to 203, 1924, 1925, 3005, 7137, 7138, 7643, 8171, 12357, 24770, 31937, 31938 of 2013 and 1941, 2771, 3275 to 3277 and 8495 of 2014 have been filed challenging the speaking order wherein the notice for reassessment has been issued within four years from the relevant assessment year wherein original orders have been passed under Section 143(3) / under Section 147.

5. The writ petitions in W.P.Nos.19871, 27609, 29467, 30610, 34985, 34986 of 2012, 1441, 6111, 6768, 7044, 7275, 12358, 1










































































































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