M/S.Star Health And Allied Insurance ... vs The Assistant Commissioner Of Income ...
2024 Latest Caselaw 21034 Mad

Madras High Court

M/S.Star Health And Allied Insurance ... vs The Assistant Commissioner Of Income ... on 5 November, 2024

Author: Senthilkumar Ramamoorthy

Bench: Senthilkumar Ramamoorthy

                                                                                       WA No.900 of 2023

                                      IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 05.11.2024

                                                               CORAM

                                           THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
                                                                AND
                                  THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
                                                          WA No.900 of 2023
                                                                and
                                                         CMP No.8964 of 2023

                     M/s.Star Health and Allied Insurance Co. Ltd,
                     rep. By its Chief Financial Officer,
                     Nilesh Kambli                              : Appellant

                                  versus

                     The Assistant Commissioner of Income Tax,
                     Company Circle VI (4)
                     7 th Floor, New Block, Room No.705,
                     121, Mahathma Gandhi Road,
                     Chennai 600 034                           : Respondent

                     Prayer: Writ appeal filed under Clause 15 of the Letters Patent against the
                     order of the learned Single Judge dated 03.03.2023 in WMP No.1851 of
                     2023 in WP No.3582 of 2012.


                     For Appellant                   :       Mr.G.Baskar

                     For Respondent                  :       Mr.S.Premalatha,
                                                             Junior Standing Counsel



                     Page 1 of 4



https://www.mhc.tn.gov.in/judis
                                                                                       WA No.900 of 2023



                                                          JUDGMENT

(Judgment of the Court was made by the Hon'ble Chief Justice)

Appellant is aggrieved by order dated 03.03.2023 passed by learned

Single Judge of this Court dismissing the miscellaneous petitions that

appellant had filed in an already disposed of writ petition.

2. We find nothing wrong with the impugned order. In fact, the Joint

Commissioner has proceeded to pass an order, though respondent was

directed to await final decision of the Apex Court. According to petitioner,

the refund was only of Rs.22,24,10,646/-; whereas the refund should have

been much more.

3. In fact, in our view, the Joint Commissioner should not have even

passed such an order when the Court had directed respondent to await

final decision of the Apex Court.

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

4. Appeal stands dismissed. There will be no order as to costs.

Consequently, the interim application also stands disposed of.

                                  (K.R.SHRIRAM, CJ.)      (SENTHILKUMAR RAMAMOORTHY, J.)
                                                            05.11.2024

                     Index                   : Yes/No
                     Neutral Citation        : Yes/No
                     tar


                     To

The Assistant Commissioner of Income Tax, Company Circle VI (4) 7 th Floor, New Block, Room No.705, 121, Mahathma Gandhi Road, Chennai 600 034

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

THE HON'BLE CHIEF JUSTICE AND SENTHILKUMAR RAMAMOORTHY, J.

(tar)

05.11.2024

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