LKS Gold House (P.) Ltd. v. Dy. CIT

Case Laws Analysis
REFERRED Pr. CIT v. Abhisar Buildwell (P.) Ltd. 2023 TaxPub(DT) 2442 (SC)
REFERRED Vetrivel Minerals v. ACIT 2021 TaxPub(DT) 4491 (Mad-HC)
REFERRED Vysya Bank Ltd. v. Dy. CWT (Assessment) 2008 TaxPub(DT) 0504 (Karn-HC)

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The Tax PublishersW.P. Nos. 11630, 11633, 11635, 11636, 11638, 11644, 12018 of 2023 and W.M.P. Nos. 11535, 11536, 11544, 11545, 11546, 11551, 11552, 11554 of 2023 2024 TaxPub(DT) 2075 (Mad-HC) IN THE MADRAS HIGH COURT C. SARAVANAN, J. LKS Gold House (P.) Ltd. v. Dy. CIT W.P. Nos. 11630, 11633, 11635, 11636, 11638, 11644, 12018, 12021, 12686, 12688, 12691, 13114, 13117, 13119, 13125, 13129, 13142, 13432, 13436, 13438, 13442, 13443, 13489, 13494, 13500, 13504, 13602, 13609, 13616, 13619, 13625, 13771, 13775, 13781, 14379, 14384, 14387, 14391, 14918, 14927, 14929, 14930, 14934 & 16431 of 2023 W.M.P. Nos. 11535, 11536, 11544, 11545, 11546, 11551, 11552, 11554, 11539, 11542, 11547, 11548, 11549, 11550, 11555, 11556, 11557, 11870, 11871, 11872, 11874, 12468, 12470, 12479, 12481, 12485, 12486, 12897, 12900, 13107, 13108, 13116, 13117, 13120, 13121, 13123, 13124, 13113, 13115, 13169, 13170, 13172, 13173, 13174, 13175, 13176, 13177, 13277, 13279, 13280, 13282, 13285, 13286, 13291, 13292, 13293, 13300, 13301, 13304, 13305, 15806, 15807, 13445, 13446, 13447, 13449, 13452, 13453, 13885, 13887, 13891, 13893, 13898, 13899, 13904, 13905, 14509, 14512, 14515, 14524, 14525, 14526, 14521, 14522, 14523, 14530, 14534, 14518, 14519 and 14520 of 2023 18 January, 2024 Petitioner by: A.S. Sriram, J.D. Mistri, R. Sivaraman, Vandana Vyas, Hema Muralikrishnan and S. Ramamurthy Respondent by: A.P. Srinivas, Sr. Standing Counsel and A.N.R. Jayaprathap, Jr. Standing Counsel ORDER By this common order all these writ petitions are being disposed of. 2. In these writ petitions, the respective petitioners have challenged the respective impugned Assessment Orders passed under section 153C read with section 143(3) of the Income Tax Act, 1961 and Scrutiny Assessment Orders passed under section 143(3) of the Income Tax Act, 1961. 3. The details of the respective writ petitioners challenging the Impugned Orders are as under:- Table 1:- SUBSCRIBE FOR FULL CONTENT

The Tax PublishersW.P. Nos. 11630, 11633, 11635, 11636, 11638, 11644, 12018 of 2023 and W.M.P. Nos. 11535, 11536, 11544, 11545, 11546, 11551, 11552, 11554 of 2023
2024 TaxPub(DT) 2075 (Mad-HC)

IN THE MADRAS HIGH COURT

C. SARAVANAN, J.

LKS Gold House (P.) Ltd. v. Dy. CIT

W.P. Nos. 11630, 11633, 11635, 11636, 11638, 11644, 12018, 12021,
12686, 12688, 12691, 13114, 13117, 13119, 13125, 13129, 13142,
13432, 13436, 13438, 13442, 13443, 13489, 13494, 13500, 13504,
13602, 13609, 13616, 13619, 13625, 13771, 13775, 13781, 14379,
14384, 14387, 14391, 14918, 14927, 14929, 14930, 14934 & 16431 of 2023
W.M.P. Nos. 11535, 11536, 11544, 11545, 11546, 11551, 11552, 11554,
11539, 11542, 11547, 11548, 11549, 11550, 11555, 11556, 11557,
11870, 11871, 11872, 11874, 12468, 12470, 12479, 12481, 12485,
12486, 12897, 12900, 13107, 13108, 13116, 13117, 13120, 13121,
13123, 13124, 13113, 13115, 13169, 13170, 13172, 13173, 13174,
13175, 13176, 13177, 13277, 13279, 13280, 13282, 13285, 13286,
13291, 13292, 13293, 13300, 13301, 13304, 13305, 15806, 15807,
13445, 13446, 13447, 13449, 13452, 13453, 13885, 13887, 13891,
13893, 13898, 13899, 13904, 13905, 14509, 14512, 14515, 14524,
14525, 14526, 14521, 14522, 14523, 14530, 14534, 14518, 14519 and 14520 of 2023

18 January, 2024

Petitioner by: A.S. Sriram, J.D. Mistri, R. Sivaraman, Vandana Vyas, Hema Muralikrishnan and S. Ramamurthy

Respondent by: A.P. Srinivas, Sr. Standing Counsel and A.N.R. Jayaprathap, Jr. Standing Counsel

ORDER

By this common order all these writ petitions are being disposed of.

2. In these writ petitions, the respective petitioners have challenged the respective impugned Assessment Orders passed under section 153C read with section 143(3) of the Income Tax Act, 1961 and Scrutiny Assessment Orders passed under section 143(3) of the Income Tax Act, 1961.

3. The details of the respective writ petitioners challenging the Impugned Orders are as under:-

Table 1:-