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M.Kausalya vs The Principal Commissioner Of ...
2021 Latest Caselaw 20487 Mad

Citation : 2021 Latest Caselaw 20487 Mad
Judgement Date : 5 October, 2021

Madras High Court
M.Kausalya vs The Principal Commissioner Of ... on 5 October, 2021
                                                                           W.A(MD)No.1876 of 2021

                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                              DATED: 05.10.2021


                                                       CORAM:
                               THE HONOURABLE MR.JUSTICE M.DURAISWAMY
                                                 AND
                              THE HONOURABLE MR.JUSTICE K.MURALI SHANKAR

                                           W.A(MD)No.1876 of 2021
                                                    and
                                          C.M.P(MD)No.8264 of 2021

                     M.Kausalya                               ... Appellant / Writ Petitioner

                                                        Vs.

                     1.The Principal Commissioner of Income Tax – 1,
                       Trichy.

                     2.The Deputy Commissioner of Income Tax,
                       Circle – 1, Trichy.           ... Respondents / Respondents



                     Prayer: Writ Appeal filed under Clause 15 of the Letters Patent
                     against the order, dated 18.03.2021 made in W.P(MD)No.5110 of
                     2016 on the file of this Court.


                                   For Appellant              : Mr.T.Bashyam

                                   For Respondents            : Mr.N.Dilip Kumar




https://www.mhc.tn.gov.in/judis/
                     1/5
                                                                      W.A(MD)No.1876 of 2021



                                                   JUDGMENT

(Judgment of the Court was delivered by M.DURAISWAMY,J.)

Challenging the order passed in W.P(MD)No.5110 of 2016,

dated 18.03.2021, the writ petitioner has filed the above Writ

Appeal.

2.The appellant filed the Writ Petition to issue a Writ of

Certiorari, to call for the records pertaining to the impugned second

notice dated 31.03.2015 and the consequential communication

dated 18.02.2016 issued by the second respondent and to quash

the same.

3.On a perusal of the order impugned in the Writ Appeal, it

could be seen that the same is a consent order passed by the

learned Single Judge.

4.When the Writ Petition came up for hearing before the

learned Single Judge, the petitioner's counsel submitted that all the

contentions of the petitioner may be left open and that the

petitioner has already given her reply to the second respondent for

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

W.A(MD)No.1876 of 2021

the notices issued to her. The learned Single Judge directed the

second respondent to give an opportunity of personal hearing to the

appellant and thereafter pass orders in accordance with law. The

learned Single Judge also made it clear that all the contentions of

the writ petitioner are left open.

5.Since the appellant/writ petitioner has filed the Writ Appeal

as against the consent order passed by the learned Single Judge,

the same cannot be entertained by this Court.

6.In such view of the matter, the Writ Appeal is liable to be

dismissed and accordingly, the same is dismissed. No costs.

Consequently, connected Miscellaneous Petition is closed.

                                                            [M.D.,J]      [K.M.S.,J.]
                                                                   05.10.2021
                     Index          :Yes/No
                     Internet       :Yes/No
                     indu/ps




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

W.A(MD)No.1876 of 2021

Note :

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 – 1, Trichy.

2.The Deputy Commissioner of Income Tax, Circle – 1, Trichy.

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

W.A(MD)No.1876 of 2021

M.DURAISWAMY,J.

and

K.MURALI SHANKAR,J.

indu/ps

W.A(MD)No.1876 of 2021

05.10.2021

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

 
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