The Assistant Commissioner Of Income ... vs Union Of India (E-Corporation Bank)
2024 Latest Caselaw 18790 Mad

Madras High Court

The Assistant Commissioner Of Income ... vs Union Of India (E-Corporation Bank) on 24 September, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                W.A.No.2825 of 2024

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                               DATED: 24.09.2024

                                                     CORAM

                                   THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                    AND
                                    THE HON'BLE MR.JUSTICE C.SARAVANAN

                                            Writ Appeal No.2825 of 2024
                                            and CMP No.20721 of 2024

                     The Assistant Commissioner of Income Tax
                     Office of Income Tax, Central Circle-2(1)
                     Room No.122, First Floor, Investigation
                     Building, 46 MG Road, Nungambakkam
                     Chennai 600 034.                                     ...      Appellant

                                                        Vs.


                     1.Union of India (E-Corporation Bank)
                       Rep.by its Authorised Officer / Assistant
                       General Manager, Asset Recovery Management
                       Branch, 27, Arul Manal, Whites Road
                       Royapettah, Chennai 600 014.

                     2.M/s.Vasan Medical Centre India Pvt Ltd.,
                       No.70, West Minister Complex
                       4th Floor, Dr.R.K.Salai, Mylapore
                       Chennai 600 004.
                     3.A.M.Arun
                     4.Meera Arun
                     5.Senthil Kumar
                     6.V.Karthikeyan


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                                                                                           W.A.No.2825 of 2024

                     7.Sub Registrar
                       Office of the Sub Registrar
                       Mylapore.                                                 ....   Respondents




                                  Writ Appeal under Clause 15 of the Letters Patent against the order
                     dated 03.11.2023 in W.P.No.14110 of 2020.


                                        For Appellant       : Mr.A.N.R.Jayaprathap


                                                         JUDGMENT

(Delivered by R.SURESH KUMAR, J.)

This intra Court appeal arises out of the order passed by the writ

Court dated 03.11.2023 in W.P.No.14110 of 2020.

2. In fact the issue raised in this appeal is covered by a decision of the

Hon'ble Supreme Court in Connectwell Industries Pvt Ltd -Vs- Union of

India (2020) 5 SCC 373, which in fact has been followed in a detailed

order passed by a Coordinate Bench of this Court in State Bank of India

etc., (Vs) DCIT, ACIT etc., in W.A.No.1512 of 2021 etc., batch reported

in 2022 (12) TMI 557 equivalent to (2024) 463 ITR 244 (Mad).

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3. Since this position is not controverted, the writ appeal cannot be

entertained as the same has been preferred by the Revenue. In that view of

the matter, this writ appeal is liable to be dismissed. Accordingly, it is

dismissed. No costs. Consequently, connected miscellaneous petition is

closed.

                                                                       (R.S.K.,J.)     (C.S.N.,J.)
                                                                             24.09.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST

                     To

1.Union of India (E-Corporation Bank) Rep.by its Authorised Officer / Assistant General Manager, Asset Recovery Management Branch, 27, Arul Manal, Whites Road Royapettah, Chennai 600 014.

2.Sub Registrar Office of the Sub Registrar Mylapore.

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R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

KST

24.09.2024

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