2023 (4) TMI 1214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax<br>THE HON&#39;BLE MR. JUSTICE 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 resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned counsel for the petitioner that it has been consistently held by this Court that an application under Section 220(6) of IT Act ought to be decided by applying &#39;Trinity&#39; 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). ....