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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
G.R.Swaminathan, M.Jothiraman
Assistant Commissioner of Income Tax, Central Circle-2 – Appellant
Versus
WA(MD)Nos.119 to 123 of 2022 and C.M.P.(MD)Nos.1186, 1187, 1188, 1190, 1192, of 2022 – Respondent
JUDGMENT :
These writ appeals have been filed by the revenue challenging the common order dated 03.08.2021 allowing WP(MD)Nos.11261, 11271, 11272, 11273 and 11765 of 2021 filed by the assessees. There are two writ petitioners, namely, M/s.Vetrivel Minerals (V.V.Minerals) rep.by its Managing Partner S.Vaikundarajan and M/s.Vijay Cements rep.by its Partner V.Velmurugan. The broad case details stand captured in the following table :
2.Following the search conducted on the writ petitioners' premises and that of others on 25.10.2018 and other days, order under Section 127 of the Income Tax Act, 1961 was passed directing transfer of the cases set out in the schedule annexed to the order to DCIT, Central Circle-2, Madurai. Questioning the said move, WP(MD)No.16869 of 2019 was filed by M/s.V.V.Minerals. It was dismissed on 28.02.2020. WA(MD)No.417 of 2020 questioning the dismissal order dated 28.02.2020 was also dismissed. SLP filed against the order in WA(MD)No.417 of 2020 was dismissed on 14.10.2020.
3.In the meanwhile, notice dated 16.07.2019 was issued under Section 153A of the Act to M/s.V.V.Minerals for the assessment years 2013-14 to 2018-19. Notices under Section 153A of the Act were
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