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AZEEM TRANSPORT COMPANY vs. THE ASSISTANT COMMISSIONER (CIRCLE) AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
N.a.nissar Ahmed
Res. Counsel
Richardson Wilson

Petitioner / Applicant

AZEEM TRANSPORT COMPANY

Respondent THE ASSISTANT COMMISSIONER (CIRCLE) AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Dec 15, 2021
Order No.

W.P.No.6274 of 2021 And W.M.P.No.6885 of 2021

Citation

2021(12) TAXREPLY 4957

Original Order
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ORDER

The petitioner has challenged the impugned order rejecting the request for deleting the names of two of the partners from the registration. It is the case of the petitioner that the petitioner's partnership firm consisted of four partners out of which two of the partners were existed and pursuant to which the petitioner firm was reconstituted by a deed of Reconstitution dated 19.04.2019. Pursuant to the deed of Reconstitution, the petitioner made an application for making changes in the registration by filing an application on 18.03.2020. 2. The respondent by their communication dated 27.03.2020 stated as follows: Promoters/Partners – Residential Address-Others (Please specify)- since the concerned tax payer has the liability to pay around 2.5 cr with interest and penalty wherever applicable under erstwhile act after payment of the due, the amendment request will be considered. Under these circumstances, the petitioner sent one more representation dated 16.07.2....

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