Income Tax Officer vs Pandian Anbalagan
2024 Latest Caselaw 21065 Mad

Madras High Court

Income Tax Officer vs Pandian Anbalagan on 5 November, 2024

Author: R. Suresh Kumar

Bench: R. Suresh Kumar, C. Saravanan

                                                                                 W.A.No.2506 of 2024



                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 05.11.2024

                                                           CORAM :

                                    THE HONOURABLE MR.JUSTICE R. SURESH KUMAR
                                                       AND
                                     THE HONOURABLE MR.JUSTICE C. SARAVANAN

                                                      W.A.No.2506 of 2024

                     Income Tax Officer
                     Corporate Ward 6(3)
                     No.121, Mahatma Gandhi Road
                     Nungambakkam, Chennai – 600 034.                       ..     Appellant

                                                               Vs.

                     Pandian Anbalagan
                     Plot No.2, Door No.3, White filed
                     Kamarajar Nagar, Mathavaram
                     Chennai – 600 051.                                     ..     Respondent

                     Prayer: Appeal filed under Clause 15 of the Letters Patent against

                     the order dated 03.10.2023 in W.P.No.11841 of 2022.


                                  For the Appellant              :    Mr.V.Mahalingam
                                                                 and Ms.N.Premalatha

                                  For the Respondents      :     Ms.Amritha Sathyajth
                                                                 for Mr.Suhrith Parthasarathy

                                                    JUDGMENT

(Judgment of the Court was authored by C.SARAVANAN, J.) This intra-Court appeal has been directed against the order

dated 03.10.2023 made in W.P.No.11841 of 2022.

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2. The said writ petition has been filed by the Director of

M/s.Speed and Safe Freight Systems India Private Limited. It

appears that the said Company has been struck off from the official

Register of Companies, perhaps on account of the defaults

committed by the Director. The arguments before the Writ Court

was that the Company ceased to exist as it has been struck off

from the Register of Companies.

3. Before the Writ Court, the learned Senior Standing

Counsel appearing for the respondent Revenue had cited Section

176 of the Income Tax Act, 1961. Therefore, interpreting Section

176 of the Income Tax Act, 1961 and Section 252 of the

Companies Act, 2013, the learned Writ Court has set aside the

assessment order.

4. We have heard Mr.V.Mahalingam and Ms.N.Premalatha,

learned counsel for the appellant and Ms.Amritha Sathyajth,

learned counsel appearing for Mr.Suhrith Parthasarathy, learned

counsel for the respondent.

5. We are of the view that the order is liable to be set aside.

It is not open for the Director of a defaulting Company, whose

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name is struck off from the official Register of Companies, to set

aside the order. If at all, it was open for the petitioner herein to

revive the Company and thereafter espouse the cause of the

Company. As far as the independent rights of the Director under

Section 179 of the Income Tax Act, 1961, is concerned, it is open

for the respondent to defend itself if any proceedings are initiated

under Section 179 of the Income Tax Act, 1961.

6. The writ appeal, accordingly, stands allowed with the

above observations. There shall be no order as to costs.

                                                             (R.S.K., J.)          (C.S.N, J)
                                                                         05.11.2024

                     Neutral Citation:Yes/No

                     drm

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

R. SURESH KUMAR, J.

AND C. SARAVANAN, J.

(drm)

05.11.2024

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