2023 (4) TMI 1214

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....E MOHAMMED SHAFFIQ For the Petitioner : Ms.A.Niveditha For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel for Income Tax assisted by Ms.Premalatha Junior Standing Counsel for Income Tax COMMON ORDER These writ petitions have been filed to quash the orders dated 12.12.2022 pertaining to Assessment Years 2014-2015, 2016-2017 and 2020-2021 respectively, passed by the first respond....

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....as been consistently held by this Court that an application under Section 220(6) of IT Act ought to be decided by applying 'Trinity' principles set out in the case of Kannammal vs. Income Tax Officer, Ward 1(1), Tirupur reported in (2019) 413 ITR 390(Mad) and in the case of Queen Agencies Vs. The Assistant Commissioner of Income Tax, (Circle-1). 5. The learned Senior Standing Counsel for ....