R.SUBBIAH
N. Jegatheesan – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
R. Subbiah, J.
This writ petition has been filed by the petitioner praying for issuance of a writ of Certiorarified Mandamus to call for the records of the respondent relating to his order bearing No.PA.ADWPJ3312K/NCC -2/MDU/15-16, dated 12.05.2015, and subsequent order dated 09.06.2015 bearing proceedings No.PAN.ADWPJ3312K/NCC-2/MDU/15-16, in pursuant to the representation of the petitioner dated 18.05.2015 and to quash the same, with consequential direction to the respondent to consider the petition filed under Section 220(3) and 220(6) of the Income Tax Act, 1961, in conformity with the instructions of the Central Board of Direct Taxes by providing an opportunity of being heard to the petitioner.
2. The brief facts, which are necessary to decide the issue involved in this writ petition, are as follows:-
2.1. The petitioner is an assessee of income tax, having permanent account No. ADWPJ 3312 K/1(2)/MDU with the status as 'individual'. Original return of income was filed by the petitioner on 30.09.2012 for the assessment year 2012-2013 for the accounting period 01.04.2011 to 31.03.2012, wherein the total income of the petitioner was furnished as Rs.4,91,680/- and agricultural
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