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2021 Supreme(Mad) 879

S.M.SUBRAMANIAM
Thriveni Earthmovers Pvt. Ltd. , Represented by its Executive Director & Authorized Signatory, B. Karthikeyan, Salem – Appellant
Versus
Assistant Commissioner of Income Tax, Central Circle, Salem – Respondent


Appearing Advocates:For the Petitioner:R.V. Easwar, Senior counsel, Assisted by M/s. Rubal Bansal, Suhrith Parthasarathy, Advocates. For the Respondents: A.P. Srinivas, Senior Standing counsel.

Judgment :-

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ ofCertiorarified Mandamus, calling for the entire records of the 1st respondent contained in its impugned order bearing Proceedings No.AABCT6759R/2008-09, dated 23.02.2016, and to quash the same, and to consequently forbear the respondents or any of their subordinates, agents or any other person claiming under the respondents, from in any manner re-assessing the petitioner's income for the assessment year 2008-09 under Section 147 of the Income Tax Act, 1961.)

1. The writ on hand is filed, challenging the proceedings dated 23.02.2016, passed by the Assistant Commissioner of Income Tax, disposing of the objections raised by the petitioner against the initiation of action under Section 147 of the Income Tax Act with reference to the Assessment Year 2008-09.

2. The petitioner is a Company, registered under Companies Act, 1956 and it is engaged in the business of iron ore mining services, transportation and handling of iron ore and limestone, quarrying of blue metals boulders and s



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