Bar Council Of Tamil Nadu v. The Assessing Officer,Deputy Director Of Income Tax(Exemption) Ii,Chennai β 600 034
High Court
02 Jul 2021 In favour of: Unclear
Forum / Bench
High Court Β· hc_cis_mas
Parties
Bar Council Of Tamil Nadu v. The Assessing Officer,Deputy Director Of Income Tax(Exemption) Ii,Chennai β 600 034
Date of order
02 Jul 2021
Assessment year(s)
β
Outcome
Other
The order β as passed by the High Court
Case summary
In Bar Council Of Tamil Nadu v. The Assessing Officer,Deputy Director Of Income Tax(Exemption) Ii,Chennai β 600 034, the High Court (2021) decided the matter.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT MADRASDATED :02.07.2021CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAMW.P.Nos.12453 to 12456 of 2012andM.P.Nos.1, 1, 1 & 1 of 2012
Bar Council of Tamil Nadu,represented by its SecretaryFor Bar Council of India Advocates Welfare Fund Bar Council, Buildings, High Court Campus,Chennai β 600 104.... Petitioner in all W.Ps
Vs.
1.The Assessing Officer,Deputy Director of Income Tax(Exemption) II,Chennai β 600 034.
2.The Appellate Authority,The Commissioner of Income Tax (Appeals) β XII,Chennai β 600 034.The Commissioner of Income Tax (Appeals) β XII,Chennai β 600 034.
3.Union of India,Represented by the Secretary,Ministry of Finance,Department of Revenue,New Delhi β 110 055.... Respondents in all W.Ps
PRAYER in WP.Nos.12453 & 12454 of 2012: These Writ Petitionsfiled under Section 226 of the Constitution of India praying toissue a Writ of Mandamus, forbearing the first respondent fromin any manner proceeding with the recovery of income tax orsurcharge or interest or penalty pursuant to the assessmentdated 31.12.2010 passed by the first respondent herein for theassessment made in reference to the assessment years (2007-2008,2008-2009) pending disposal of the appeal filed by thepetitioner in Appeal Nos.392/10-11, 408/10-11, filed on02.02.2011 pending before the second respondent herein.
PRAYER in W.P.Nos.12455 & 12456 of 2012: These Writ Petitionsfiled under Section 226 of the Constitution of India praying toissue a Writ of Mandamus, forbearing the first respondent fromin any manner proceeding with the recovery of income tax orsurcharge or interest or penalty pursuant to the assessmentdated 31.12.2010 passed by the first respondent herein for theassessment made in reference to the assessment years (2005-2006,2006-2007) pending disposal of the appeal filed by thepetitioner in appeal which is yet to be numbered filed on31.01.2012, pending before the second respondent herein.
COMMON ORDER
The respective learned Counsels appearing for the petitionerand respondents made a submission that during the pendency ofthese writ petitions, the Competent Authorities grantedexemption as sought for by the petitioner. In view of the factthat the grievances of the writ petitioner has been redressed,no further adjudication needs to be entertained in respect ofthe grounds raised in these writ petitions.
2. Thus, the writ petitions stand disposed of as infructuous. No costs. Consequently, connected the Miscellaneous Petitionsare closed.
Assistant Registrar(CS VI)
Pns
https://hcservices.ecourts.gov.in/hcservices/
To
1.The Assessing Officer,Deputy Director of Income Tax(Exemption) II,Chennai β 600 034.2.The Appellate Authority,The Commissioner of Income Tax (Appeals) β XII,Chennai β 600 034.3.The Secretary,Union of India, Ministry of Finance,Department of Revenue,New Delhi β 110 055.
+1cc to Mr.Hema Murali Krishnan, Advocate (SR No.30779)
W.P.Nos.12453 to 12456 of 2012andM.P.Nos.1, 1, 1 & 1 of 2012
JPL (CO)PR (05/08/2021
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only β not legal, tax or professional advice, and no advocate/CAβclient relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.