M/s.Dhanalakshmi Srinivasan Charitable and Educational Trust V. The Principal Commissioner of Income Tax

WP(MD)/4722/2020

AI Insights

The case involves multiple writ petitions filed by different educational trusts against various officials of the Income Tax Department, challenging orders related to the recovery of disputed arrears for several assessment years. The petitions were filed under Article 226 of the Constitution of India, seeking a Writ of Certiorarified Mandamus to quash the impugned orders and halt further recovery actions pending the disposal of appeals. However, during the hearing, the petitioners' counsel sought permission to withdraw the petitions, which was granted by the court.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 752379 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 22-07-2021
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: MD IMRAN
• Keywords: Disputed Arrears; First appeal; Income Tax; Writ of Certiorarified Mandamus
• Section: ITBA/COM/F/17/2019-20/1024012483(1); ITBA/COM/F/17/2019-20/1024013068(1); ITBA/COM/F/17/2019-20/1024017924(1)

Judgement Text

"W.P(MD)No.4722 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :22.07.2021 CORAM THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P(MD)No.4722 of 2020 and W.M.P(MD)Nos.4093, 4097 and 4099 of 2020 and W.P(MD)No.4725 of 2020 and W.M.P(MD)Nos.4100, 4102 and 4103 of 2020 and W.P(MD)No.4730 of 2020 and W.M.P(MD)Nos.4107, 4110 and 4111 of 2020 M/s.Dhanalakshmi Srinivasan Charitable & Educational Trust, 274-C Thuraiyur Road, Perambalur – 621212, Represented by its Trustee ... Petitioner in W.P(MD)No.4722 of 2020 M/s.Srinivasan Charitable & Educational Trust, 274-C Thuraiyur Road, Perambalur – 621212, Represented by its Trustee ... Petitioner in W.P(MD)No.4725 of 2020 M/s.Srinivasan Health & Educational Trust, 274-C Thuraiyur Road, Perambalur – 621212, Represented by its Trustee .. Petitioner in W.P(MD)no.4730 of 2020 Vs. 1.The Principal Commissioner of Income Tax, Central Circle – 2, Income Tax Department, New No.46, Old No.108 Mahatma Gandhi Road, Chennai – 600 034. 2.The Commissioner of Income Tax (Appeals), Chennai – 19, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai – 600 034. 3.The Joint Commissioner of Income Tax Central Range, Income Tax Department 44, Williams Road Cantonment, Thiruchirappalli – 620 001. 4.The Assistant Commissioner of Income Tax Central Circle – 1, Trichy, Income Tax Department, 44, Williams Road Cantonment, Thiruchirappalli –620001. ... Respondents in all W.Ps 1/3 https://hcservices.ecourts.gov.in/hcservices/ W.P(MD)No.4722 of 2020 PRAYER in W.P(MD)No.4722 of 2020: Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the fourth respondent to quash the impugned order bearing DIN & Letter No.ITBA/COM/F/17/2019-20/1024012483(1), dated 20.01.2020 and not to proceed further in the matter of recovery of the disputed arrears pending disposal of the First Appeal before the second respondent pertaining to the assessment years 2017-18 & 2018-19. PRAYER in W.P(MD)No.4725 of 2020: Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the fourth respondent to quash the impugned order bearing DIN & Letter No.ITBA/COM/F/17/2019-20/1024013068(1), dated 20.01.2020 and not to proceed further in the matter of recovery of the disputed arrears pending disposal of the First Appeal before the second respondent pertaining to the assessment years 2012-13 to 2018-19. PRAYER in W.P(MD)No.4730 of 2020: Petitions filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the fourth respondent to quash the impugned order bearing DIN & Letter No.ITBA/COM/F/17/2019-20/1024017924(1), dated 20.01.2020 and not to proceed further in the matter of recovery of the disputed arrears pending disposal of the First Appeal before the second respondent pertaining to the assessment years 2012-13, 2014-15, 2016-17 and 2017-18. For Petitioner : Mr.Md.Imran for Ajmal Associates in all cases For respondent :Mr.N. Dilipkumar in all cases COMMON ORDER When the Writ Petitions are taken up for hearing today, Mr.Md.Imran, learned counsel representing Mr.P.Subbaraj, learned counsel on record for the petitioners, seeks permission of this Court to withdraw these writ petitions. 3. In view of the said submission, permission is granted and the Writ Petitions are dismissed as withdrawn. No Costs. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar (AE) // True Copy // / /2021 Sub Assistant Registrar(CS) pm 2/3 https://hcservices.ecourts.gov.in/hcservices/ W.P(MD)No.4722 of 2020 Note:(i) In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. TO: 1.The Principal Commissioner of Income Tax, Central Circle – 2, Income Tax Department, New No.46, Old No.108 Mahatma Gandhi Road, Chennai – 600 034. 2.The Commissioner of Income Tax (Appeals), Chennai – 19, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai – 600 034. 3.The Joint Commissioner of Income Tax Central Range, Income Tax Department 44, Williams Road Cantonment, Thiruchirappalli – 620 001. 4.The Assistant Commissioner of Income Tax Central Circle – 1, Trichy, Income Tax Department, 44, Williams Road Cantonment, Thiruchirappalli –620001. +1 CC to M/s.AJMAL ASSOCIATES, Advocate ( SR-23626[F] dated 23/07/2021 ) +3 CC to M/s.N.DILIP KUMAR, Advocate ( SR-23766[F],SR-23765[F],SR- 23764[F] dated 23/07/2021 ) W.P(MD)Nos.4722, 4725 and 4730 of 2020 22.07.2021 RD(30.07.2021) 3P 9C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "