C.M.P.23372/2023 in T.C.A.SR.110164/2023 - party names not stated in this source

1. FACTS OF THE CASE

CMP 23372/2023 in TCA SR 110164/2023 sought acceptance of a cause title adding the original authority as first respondent, alongside the second respondent whose order was under challenge. The source does not name the appellant or respondents.

Source: PDF p.1, paragraph 1

2. DISCUSSION BY THE COURT

After hearing A. S. Sriraman for the petitioner/appellant, the Court read the supporting affidavit. It stated that the first respondent was the jurisdictional Assessing Officer and therefore needed to be included in the proceedings.

Source: PDF p.1, paragraphs 2–3

3. JUDICIAL DECISION

Considering the affidavit reasons and counsel’s submissions, the Court ordered the petition as prayed for on 20 October 2023.

Source: PDF p.1, paragraph 4

4. OUTCOME

The requested cause title was accepted. No assessment issue, jurisdictional challenge on merits, or outcome of the substantive tax appeal was determined.

Source: PDF p.1, paragraphs 1–4

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

The relief concerns participation

The order permits inclusion of the original assessing authority alongside the respondent whose order is appealed. It does not replace the latter respondent or alter the order actually under challenge; the prayer expressly retains both.

Source: PDF p.1, paragraph 1

Party status is not a merits ruling

The affidavit’s identification of the officer as jurisdictional AO explains the requested joinder. Acceptance of that cause title does not uphold the assessment, resolve a disputed statutory jurisdiction issue, or determine tax liability.

Source: PDF p.1, paragraphs 3–4

Trace the ancillary docket accurately

CMP 23372/2023 belongs to TCA SR 110164/2023. Because no litigant names or assessment year appear, the docket is the reliable identifier. A separate appeal record is needed for the substantive dispute and the precise amended party names.

Source: PDF pp.1–2