The Principal Commissioner Of ... vs Lakshmi Muthukrishnan
2021 Latest Caselaw 24734 Mad

                                                          Writ Appeal No.2921 of 2021 and CMP.No.19813 of 2021

                                  N THE HIGH COURT OF JUDICATURE AT MADRAS

                                                  DATED : 15.12.2021

                                                        CORAM :

                                   THE HON'BLE MR. JUSTICE R. MAHADEVAN
                                                         AND
                              THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ

                                             Writ Appeal No.2921 of 2021
                                                         and
                                               CMP.No.19813 of 2021

                The Principal Commissioner of Income Tax - 5
                (correct name Principal Commissioner of Income Tax 1
                Wrongly typed as Principal Commissioner of Income Tax 5
                in the impugned order)
                Room No.701, VII Floor, New Block
                No.121, Uthamar Gandhi Road,
                Chennai - 600 034.
                ...Appellant

                                                                 -vs-


                Lakshmi Muthukrishnan
                ...Respondent

                          Writ Appeal filed under Clause 15 of the Letter Patents Act, to set aside
                the order dated 08.08.2019 passed in W.P.No.28632 of 2018.


                                  For Appellant     :     Mrs.Hema Muralikrishnan
                                                          Senior Standing Counsel

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                                                              Writ Appeal No.2921 of 2021 and CMP.No.19813 of 2021




                                                      JUDGMENT

(Judgment was delivered by R. MAHADEVAN, J.)

Mrs. Hema Muralikrishnan, learned Senior Standing Counsel appearing

for the appellant/Revenue produced a copy of the communication of the

Principal Commissioner of Income Tax -I, Chennai bearing C.No.440/21/2019-

20 dated 10.12.2021 sent to her, wherein it was stated as follows:

“2. As directed I forwad herewith the comments of PCIT-1 as follows in the case of Smt.Lakshmi Muthukrishnan in WA.No.2921 of 2021 against WP.No.28432 of 2018 dated 08.08.2019 for the Assessment years 2002-04 to 2012-13 for your kind information and further necessary action.

"No need to pursue this appeal further. The Income Tax authorities are bound by Board's Circular according to which the PCIT was unable to condone the delay beyond 6 years. The Court was not so bound and gave relief accordingly".

Stating so, the learned Counsel sought to dismiss the writ appeal as not

presssed.

https://www.mhc.tn.gov.in/judis

Writ Appeal No.2921 of 2021 and CMP.No.19813 of 2021

2.Recording the aforesaid submission and communication sent by the

appellant, this writ appeal is dismissed as not pressed. No costs.

Consequently, connected miscellaneous petition is closed.

                                                                      [R.M.D., J.]            [M.S.Q.,
                J.]
                av                                                             15.12.2021
                Internet : Yes
                Index : Yes / No



                To

The Principal Commissioner of Income Tax 1 Room No.701, VII Floor, New Block No.121, Uthamar Gandhi Road, Chennai - 600 034.

https://www.mhc.tn.gov.in/judis

Writ Appeal No.2921 of 2021 and CMP.No.19813 of 2021

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

av

Writ Appeal No.2921 of 2021 and CMP.No.19813 of 2021

15.12.2021

https://www.mhc.tn.gov.in/judis