M/S.DHANALAKSHMI SRINIVASAN CHIT FUNDS PVT., LTD., V. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

CMP(MD)/3315/2020

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The case involves M/s.Dhanalakshmi Srinivasan Chit Funds Pvt., Ltd., represented by its director S. Kathiravan, who filed a Civil Miscellaneous Petition (C.M.P) seeking an extension for payment deadlines related to disputed tax arrears for several assessment years. The petition was part of a larger writ appeal (W.A) and was connected to a writ petition challenging an order for recovery of these dues. The court, after hearing arguments and reviewing the compliance with a previous payment undertaking by the petitioner, decided to close the petition, allowing the tax authorities to proceed with recovery actions.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 748014 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 06-10-2021
• Assessment Year: misc
• Laws Referred To: Civil Procedure Code, Letter Patent Act, Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: M AJMAL KHAN
• Keywords: Civil Miscellaneous Petition; Income Tax; Recovery of dues; Writ Appeal
• Section: 151; 226

Judgement Text

"CMP(MD). No.3315 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT (Civil Appellate Jurisdiction) Wednesday, the Sixth day of October Two Thousand and Twenty One PRESENT The Hon'ble Mr.Justice S.S.SUNDAR AND The Hon'ble Mr.Justice C.SARAVANAN CMP(MD). No.3315 of 2020 in WA(MD).NO.367 OF 2020 M/s.Dhanalakshmi Srinivasan Chit Funds Pvt.,Ltd., Rep. by its Director S.Kathiravan ... Petitioner/Appellant Vs 1.The Principal Commissioner Of Income Tax, Central Circle-2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2.The Commissioner of Income Tax (Appeals), Chennai-19, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment. Tiruchirapalli-620 001. 4.The Assistant Commissioner Of Income Tax, Central Circle-1, Trichy Income Tax Department, 44 Williams Road, Contonment, Tiruchirapalli-620 001. ... Respondents/Respondents Prayer in CMP(MD) No.3315 of 2020 :- Civil Miscellaeous Petitioner filed under Section 151 of Civil Procedure Code, praying this Hon'ble Court to extended the for payment from 01.06.2020 to further period of one year as per the order passed by this Honourable High Court. Prayer in WA(MD)No.367 of 2020 :- Writ Appeal filed under Clause 15 of the Letter Patent Act, praying this Hon'ble Court to set aside the order dated 21.02.2020 passed in Writ Petition (MD) No. 3544 of 2020 . 1/3 https://hcservices.ecourts.gov.in/hcservices/ CMP(MD). No.3315 of 2020 Prayer in WP(MD).No.3544 of 2020 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to call for the records of the 4th respondent to quash the impunged order bearing DIN and Letter No.ITBA/COM/F/17/2019-20/1024013247(1) dated 20.1.2020 and not to proceed further in the matter of recovery of the disputed arrears pending disposal of the First Appeal before the 2nd respondent pertaining to the assessment years 2012-13, 2013-14, 2015-16, 2017- 18. ORDER:- Civil Miscellaeous Petition coming on for orders on this day and upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr.M.Ajmal Khan, Senior Coursel for M/s.P.Subbaraj, Advocate for the Petitioner and of Mr.N.Dilip Kumar, Advocate for the respondents, and this Court made the following order: [Order of the Court was made by S.S.SUNDAR,J.,] It is reported that undertaking given by the petitioner through the learned Senior Counsel appearing for the petitioner has not been complied with. 2.The learned counsel appearing for the respondent on instruction stated that the payment as promised and undertaken by the petitioner had not been made and therefore, the matter may be closed. 3.Accordingly, C.M.P(MD)No.3315 of 2020 is closed. 4.The respondents are now at liberty to proceed further in the manner known to law for recovery of dues. Sd/- Assistant Registrar (CS I) // True Copy // / /2021 Sub Assistant Registrar(CS) TO 1.The Principal Commissioner Of Income Tax, Central Circle-2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2/3 https://hcservices.ecourts.gov.in/hcservices/ CMP(MD). No.3315 of 2020 2.The Commissioner of Income Tax (Appeals), Chennai-19, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment. Tiruchirapalli-620 001. 4.The Assistant Commissioner Of Income Tax, Central Circle-1, Trichy Income Tax Department, 44 Williams Road, Contonment, Tiruchirapalli-620 001. +1 CC to Mr.N.Dilip Kumar Advocate Sr.31562/21 ORDER DATED : 06.10.2021 ========================== ORDER ========================== CMP(MD).No.3315 of 2020 in WA(MD).NO.367 OF 2020 Giving direction and etc. as stated within. KM(CO) RS/SKN (17.11.2021) 3P 6C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "