The Principal Commissioner Of ... vs T.R.Balasubramanian
2022 Latest Caselaw 4015 Mad

                                                                                   W.A Nos.319 & 320 of 2020


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 02.03.2022

                                                       CORAM

                                  THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                        AND
                THE HONOURABLE MR. JUSTICE J. SATHYA NARAYANA PRASAD

                                            W.A.Nos. 319 & 320 of 2020
                                                       and
                                           CMP.Nos.5402 and 5410 of 2020

                The Principal Commissioner of Income
                Tax-1
                Room No.701, VII Floor, Wanaparthy Block,
                No.121, Uthamar Gandhi Road,
                Chennai 600 034.                                          .. Appellant in both WAs

                                                        Versus

                T.R.Balasubramanian                          .. Respondent in W.A.No.319 of 2020

                T.R.Muthukrishnan                            .. Respondent in W.A.No.320 of
                2020


                          Appeals filed under Clause 15 of the Letters Patent to set aside the order

                of this court dated 09.09.2019 passed in W.P.Nos.26828 & 26824 of 2019.


                                   For Appellant in both WAs : Mr. Prabhu Mukunth Arunkumar




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                                                                                   W.A Nos.319 & 320 of 2020




                                             COMMON JUDGMENT

                             (Judgment of the court was delivered by R. MAHADEVAN, J.)

                          When the matters were taken up for consideration, the learned counsel

                for the appellant submitted that the Principal Commissioner of Income Tax-I,

                Chennai sent a communication in C.No.440/21/2019-20 dated 10.12.2021

                relating to WA.No.2921 of 2021 against WP.No.28432 of 2018 filed by

                Lakshmi Muthukrishnan for the assessment years 2002-04 to 2012-13,

                involving similar set of facts, wherein it was stated that “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;

                and the court was not so bound and gave relief accordingly” and based on the

                said communication, the said writ appeal was dismissed as not pressed.

                Referring to the said communication, the learned counsel sought permission of

                this court to withdraw these writ appeals.

                          2.In view of the submissions so made on the side of the appellant, these

                writ appeals are dismissed as not pressed. No costs. Consequently, connected

                miscellaneous petitions are closed.

                                                                     [R.M.D.,J.]         [J.S.N.P.,J.]

                                                                           02.03.2022
                msr
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                                                            W.A Nos.319 & 320 of 2020




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




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                                                      W.A Nos.319 & 320 of 2020




                                               R. MAHADEVAN, J.

and J. SATHYA NARAYANA PRASAD, J.

msr/rk

Writ Appeal Nos.319 & 320 of 2020 and CMP.Nos.5402 and 5410 of 2020

Dated :02.03.2022

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