K. M. MAMMEN V. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE IV (1) CHENNAI

24327-2019

AI Insights

The case involves K.M. Mammen, the petitioner, versus the Deputy Commissioner of Income Tax, Central Circle IV (1), Chennai, the respondent. The petitioner had previously succeeded in compounding an offence, a decision confirmed by the Division Bench after being allowed by the Single Judge. The respondent has challenged this decision by filing a Special Leave Petition (Diary No.9965/2024) which is set to be heard together with the current petition (No. 6179/2019) on 19th April, 2024.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 628178 (SC)
• Appeal Type: Supreme court cases
• Result in Favour of: Others
• Court: SUPREME COURT
• Department Lawyers: RAJ YADAV; ARJUN GARG; PRANAY RANJAN; ANNIRUDH SHARMA II; SHASHANK BAJPAI; PRAHLAD SINGH; VIMLA SINHA
• Assessee Lawyers: ABUDU RAJARATNAM; S KUMAR; Y ARUNAGIRI; P SUNDARAM
• Keywords: Compounding of Offence; Income Tax; Special Leave Petition

Judgement Text

"REVISED FOR APPEARANCE ITEM NO.15 COURT NO.8 SECTION II-C S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Crl.) No(s). 6179/2019 (Arising out of impugned final judgment and order dated 28-02-2019 in CRLOP No. 9065/2011 passed by the High Court of Judicature at Madras) K.M. MAMMEN Petitioner(s) VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE IV (1) CHENNAI Respondent(s) (FOR ADMISSION and I.R. AND IA Nos. 108477/2019 and 131564/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 19-03-2024 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. Abudu Kumar Rajaratnam, Sr. Adv. Mr. S Ashok Kumar, Adv. Mr. Y Arunagiri, Adv. Mr. P. Soma Sundaram, AOR For Respondent(s) Mr. Raj Bahadur Yadav, AOR Mr. Arjun Garg, Adv. Mr. Pranay Ranjan, Adv. Mr. Annirudh Sharma II, Adv. Mr. Shashank Bajpai, Adv. Mr. Prahlad Singh, Adv. Ms. Vimla Sinha, Adv. UPON hearing the counsel the Court made the following O R D E R The learned counsel appearing for the respondent pointed out that the learned Single Judge had allowed the plea of the petitioner for compounding the offence and the decision of the 1 Digitally signed by ASHISH KONDLE Date: 2024.03.23 10:57:30 IST Reason: Signature Not Verified learned Single Judge has been confirmed in an appeal by the Division Bench. He states that the respondent has challenged the said judgment by filing a Special Leave Petition bearing Diary No.9965/2024 before this Court. Diary No.9965/2024 filed by the respondent will have to be heard along with this Special Leave Petition. List only Diary No.9965/2024 on 19th April, 2024. (ASHISH KONDLE) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH) 2 ITEM NO.15 COURT NO.8 SECTION II-C S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Crl.) No(s). 6179/2019 (Arising out of impugned final judgment and order dated 28-02-2019 in CRLOP No. 9065/2011 passed by the High Court of Judicature at Madras) K.M. MAMMEN Petitioner(s) VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE IV (1) CHENNAI Respondent(s) (FOR ADMISSION and I.R. AND IA Nos. 108477/2019 and 131564/2022 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 19-03-2024 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. S Ashok Kumar, Adv. Mr. Y Arunagiri, Adv. Mr. P. Soma Sundaram, AOR For Respondent(s) Mr. Raj Bahadur Yadav, AOR Mr. Arjun Garg, Adv. Mr. Pranay Ranjan, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. Shashank Bajpai, Adv. Mr. Prahlad Singh, Adv. Ms. Vimla Sinha, Adv. UPON hearing the counsel the Court made the following O R D E R The learned counsel appearing for the respondent pointed out that the learned Single Judge had allowed the plea of the petitioner for compounding the offence and the decision of the learned Single Judge has been confirmed in an appeal by the Division Bench. He states that the respondent has challenged the 3 said judgment by filing a Special Leave Petition bearing Diary No.9965/2024 before this Court. Diary No.9965/2024 filed by the respondent will have to be heard along with this Special Leave Petition. List only Diary No.9965/2024 on 19th April, 2024. (ASHISH KONDLE) (AVGV RAMU) COURT MASTER (SH) COURT MASTER (NSH) 4 "