Citation : 2024 Latest Caselaw 21413 Mad
Judgement Date : 11 November, 2024
W.A.(MD) No.1175 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.11.2024
CORAM:
THE HONOURABLE MR.JUSTICE RMT.TEEKAA RAMAN
and
THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR
W.A.(MD) No.1175 of 2020
R.Purushothaman ... Appellant
-vs-
1.P.Janarthana
2.The Principal Commissioner of
Income Tax
Madurai-1
No.2, V.P.Rathinasamy Nadar Road
Bibikulam, Madurai
3.The Assistant Commissioner
of Income Tax
Central Circle-I
Income Tax Staff Quarters Campus
Kulamangalam Main Road
Madurai
4.The Assistant Commissioner of
Income Tax
Circle-I
40, Rehmath Nagar East
Kamaraj Nagar, Tirunelveli-627 002
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W.A.(MD) No.1175 of 2020
5.The Deputy Commissioner of
Income Tax
40, Rehmath Nagar East
Kamaraj Nagar
Tirunelveli-627 002
6.The Income Tax Officer (H.Qrs)-I
Office of the Principal Commissioner
of Income Tax
Madurai-1
No.2, V.P.Rathinasamy Nadar Road
Bibikulam, Madurai ... Respondents
Writ Appeal filed under Clause 15 of Letters Patent to set aside the
order, dated 11.09.2020, passed in W.P.(MD) No.12985 of 2019, on the file of
this Court.
For Appellant : Ms.P.Jessi Jeeva Priya
For Respondents : Ms.Lita Srinivasan for R1
Ms.M.Rajeswari
Junior Standing Counsel
for Income Tax Department for R2 to R6
JUDGMENT
[Judgment of the Court was made by RMT.TEEKAA RAMAN, J.]
Learned counsel for the appellant would submit that the jewels
seized by the respondent – Income Tax Department in connection with a raid
conducted by them in the house of the appellant / husband have been handed
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https://www.mhc.tn.gov.in/judis
over by the respondent – Income Tax Department to the first respondent / wife
and pending this writ appeal, the appellant and the first respondent have
obtained divorce from the court of law, wherein the jewels presented by her
parents at the time of her marriage with the appellant were ordered to be kept
by her. Therefore, the relief sought for in this writ appeal has now become
infructuous.
2. Recording the above submission, this writ appeal is dismissed
as infructuous. No costs.
[T.K.R., J.] [N.S., J.]
11.11.2024
NCC : Yes / No
Index : Yes / No
Internet : Yes / No
krk
To:
1.The Principal Commissioner of Income Tax, Madurai-1, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai.
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2.The Assistant Commissioner of Income Tax, Central Circle-I, Income Tax Staff Quarters Campus, Kulamangalam Main Road, Madurai.
3.The Assistant Commissioner of Income Tax, Circle-I, 40, Rehmath Nagar East, Kamaraj Nagar, Tirunelveli-627 002.
4.The Deputy Commissioner of Income Tax, 40, Rehmath Nagar East, Kamaraj Nagar, Tirunelveli-627 002.
5.The Income Tax Officer (H.Qrs)-I, Office of the Principal Commissioner of Income Tax, Madurai-1, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai.
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https://www.mhc.tn.gov.in/judis
RMT.TEEKAA RAMAN, J.
AND N.SENTHILKUMAR, J.
krk
11.11.2024
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https://www.mhc.tn.gov.in/judis
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