# CHENNAI CONTAINER TERMINAL PVT. LTD. vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), MUMBAI AND 4 ORS.

Court: Bombay High Court
Date: 2026-06-16
Citation: WP/2959/2022
Petitioner: CHENNAI CONTAINER TERMINAL PVT. LTD.
Respondent: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), MUMBAI AND 4 ORS.

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IjhHU215UVMxaHlMeFE4cUhaS0hPMXc9PSIsInZhbHVlIjoicHRzVjFIbmc3WVhwYlBSQUo3RHYyQTRUSTJTdjk4Ynd4ZlNnaXAyZXY0ckpRL0tlTDBlUkw4Q1F0NlZzbDRLSDk1UjNEQVZLM3VHNnVNeW0ydE1VaVE9PSIsIm1hYyI6IjgwMTkwZWE1NjI4MGUxZWQ1YWUwOTFhMzMzNmUyYWY1MjBkODc1MGVmM2FlOWU0YTZjZTg2MDM1YTcxNzIzZTMiLCJ0YWciOiIifQ==?expires=1782736930&signature=9be140e4a704ab58dd7eedf6fa0081ddb76ced0a1076404587fd7b1a79feac07)

## Judgment text (excerpt)

wp2959-22.doc 1. Rule. Rule made returnable forthwith and heard finally by consent of the parties. 2. This Writ Petition challenges the Notice dated 26 th March 2021 issued under Section 148 of the Income Tax Act, 1961 ("the I.T. Act"), the impugned Order dated 14th February 2022 and the impugned Show Cause JUNE 16, 2026 Mohite wp2959-22.doc Notice dated 15th March 2022 along with the Draft Assessment Order. FACTS 3. The present Petition is concerned with the Assessment Year (A.Y.) 2014-15. 4. The Petitioner was incorporated as a company on 12 th September 2000 as a consortium of four different shareholders, being P & O Ports (Chennai) Limited, Mauritius, Jakari Express Pvt. Ltd., India, Meherji Cashinath Ltd., Mauritius and Chettinad Logistics Pvt. Ltd., India. In this regard, the said parties had executed a Memorandum of Understanding on 21st June 2000. A Letter of Acceptance had been issued by the Ministry of Surface Transport declaring their bid, to develop and manage the Chennai Container Terminal in accordance with the Major Port Trusts Act, 1963 and Guidelines issued there under, to be successful. The Petitioner had received Certificate for Commencement of Business as per th

https://niyam.ai/judgements/high-court/2026/june/chennai-container-terminal-pvt-ltd-vs-assistant-commissioner-of-income-tax-circle-2-1-1-mumbai-and-4-ors