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Justice anitha sumanth There was nothing that prevented the assessing officer to have called for objections, assigning a time limit to the assessee to file the same, and disposed the objections expeditiously. The procedure set out in the case of GKN Drive shafts (India) Ltd (supra) nowhere envisages modification/expansion of the statutory limitations under the Act. 28. In light of the detailed discussion as above as well as the legal position that has been settled in several judgments discussed in the preceding paragraphs, impugned notice under Section 148 dated 12.12.2019, order dated 23.07.2021 and reference to TPO on 24.11.2020 stand vitiated by non-issue of notice under Section 143(2) of the Act and the same are quashed. 29. These Writ Petitions are allowed. No costs. Connected Miscellaneous Petitions are closed. 16.11.2022 Index : Yes Speaking Order sl To 1.Deputy Commissioner of Income-tax, International Taxation Circle-1(1), BSNL Building, 4th Floor, No.16, Greams Road, Chennai-600 006. 2.Deputy Commissioner of Income-tax, Transfer Pricing Officer -1(1), BSNL Building, 5th Floor, No.16, Greams Road, Chennai-600 006. DR.ANITA SUMANTH, J. sl W.P.Nos.22661 & 22667 of 2021 and WMP.Nos.23902, 23903, 23904, 23907, 23908, 23909 & 23910 of 2021 & WMP.Nos.730, 731, 732 & 733 of 2022
by Sekar Reporter · Published February 9, 2023
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![In the result, the judgment and decree passed in O.S.No.111 of 2007, dated 06.08.2012, on the file of the II-Additional District Judge, Tiruchirappalli, is hereby set aside and this appeal suit is allowed accordingly. Considering the facts and circumstances of the case, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed. [J.N.B, J.] & [N.A.V., J.] 28.10.2022. BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT RESERVED ON : 20.10.2022 PRONOUNCED ON : 28.10.2022 CORAM : THE HONOURABLE MRS.JUSTICE J. NISHA BANU and THE HONOURABLE MR.JUSTICE N. ANAND VENKATESH A.S(MD)No.107 of 2012 and M.P(MD)No.1 of 2012 Surendran .. Appellant / Defendant No.2 For Appellant : Mr.AR.L.Sundaresan Senior Counsel for Mr.K.Govindarajan For Respondents : Mr.V.Ragavachari for R1 : Mr.S.Parthasarathy Senior Counsel for Mr.S.Pon Senthil Kumaran for R2&R3 JUDGMENT J.NISHA BANU, J. and N.ANAND VENKATESH, J.](https://www.sekarreporter.com/wp-content/themes/hueman/assets/front/img/thumb-medium-empty.png)
In the result, the judgment and decree passed in O.S.No.111 of 2007, dated 06.08.2012, on the file of the II-Additional District Judge, Tiruchirappalli, is hereby set aside and this appeal suit is allowed accordingly. Considering the facts and circumstances of the case, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed. [J.N.B, J.] & [N.A.V., J.] 28.10.2022. BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT RESERVED ON : 20.10.2022 PRONOUNCED ON : 28.10.2022 CORAM : THE HONOURABLE MRS.JUSTICE J. NISHA BANU and THE HONOURABLE MR.JUSTICE N. ANAND VENKATESH A.S(MD)No.107 of 2012 and M.P(MD)No.1 of 2012 Surendran .. Appellant / Defendant No.2 For Appellant : Mr.AR.L.Sundaresan Senior Counsel for Mr.K.Govindarajan For Respondents : Mr.V.Ragavachari for R1 : Mr.S.Parthasarathy Senior Counsel for Mr.S.Pon Senthil Kumaran for R2&R3 JUDGMENT J.NISHA BANU, J. and N.ANAND VENKATESH, J.
by Sekar Reporter · Published October 28, 2022
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