I.gulam v. The Commissioner Of Appeals, Income Tax Department, Madurai

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.03.2021 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.7587 to 7590 of 2016 and A.Imtia... Petitioner in W.P.(MD)No.7587 of 2016 I.Halima... Petitioner in W.P.(MD)No.7588 of 2016 I.Fakhrudeen ... Petitioner in W.P.(MD)No.7589 of 2016 I.Gulam....Petitioner in W.P.(MD)No.7590 of 2016 -Vs- 1.The Commissioner of Appeals, Income Tax Department, Madurai. 2.The Income Tax Officer, Income Tax Department, NC Ward-2(2), Madurai. 3.The Tax Recovery Officer I, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625002.... Respondents Prayer in W.P.(MD)No.7587 of 2016:Petition filed under Article226 of the Constitution of India to issue a Writ ofCertiorarified Mandamus, to call for the records of the secondrespondent bearing No.PAN. /A.Y.2012-13/NC W2((2)/MDU,dated 20.05.2015 as well as consequential order dated 23.03.2016bearing No.AADPI4938E/NCW-2(2)/2015-16 issued by the secondrespondent pursuant to the petition dated 19.03.2016 submitted bythe petitioner on 21.03.2016 and to quash the same withconsequential direction to the second respondent to consider thepetitioner filed under Section 220(6) of the Income Tax Act, 1961,in conformity with the instructions of the Central Board of DirectTaxes by providing an opportunity of being heard to thepetitioner. https://hcservices.ecourts.gov.in/hcservices/ Prayer in W.P.(MD)No.7588 of 2016:Petition filed under Article226 of the Constitution of India to issue a Writ ofCertiorarified Mandamus, to call for the records of the secondrespondent bearing No.PAN. /A.Y.2012-13/NCW2((2)/MDU,dated 20.05.2015 as well as consequential order dated 23.03.2016bearing No.AACPH1491G/NCW-2(2)/2015-16 issued by the secondrespondent pursuant to the petition dated 19.03.2016 submitted bythe petitioner on 21.03.2016 and to quash the same withconsequential direction to the second respondent to consider thepetitioner filed under Section 220(6) of the Income Tax Act, 1961,in conformity with the instructions of the Central Board of DirectTaxes by providing an opportunity of being heard to thepetitioner. Prayer in W.P.(MD)No.7589 of 2016:Petition filed under Article226 of the Constitution of India to issue a Writ ofCertiorarified Mandamus, to call for the records of the secondrespondent bearing No.PAN. /A.Y.2012-13/NC W2((2)/MDU,dated 19.05.2015 as well as consequential order dated 28.03.2016bearing No. AAXPF5259M/A.Y.2015-16 issued by the second respondentpursuant to the petition dated 19.03.2016 submitted by thepetitioner on 21.03.2016 and to quash the same with consequentialdirection to the second respondent to consider the petitionerfiled under Section 220(6) of the Income Tax Act, 1961, inconformity with the instructions of the Central Board of DirectTaxes by providing an opportunity of being heard to thepetitioner. Prayer in W.P.(MD)No.7590 of 2016:Petition filed under Article226 of the Constitution of India to issue a Writ ofCertiorarified Mandamus, to call for the records of the secondrespondent bearing No.PAN. /A.Y.2012-13/NC W2((2)/MDU,dated 19.05.2015 as well as consequential order dated 28.03.2016bearing No. BACPG6476P/NCW-2(2)/2015-16 issued by the secondrespondent pursuant to the petition dated 19.03.2016 submitted bythe petitioner on 21.03.2016 and to quash the same withconsequential direction to the second respondent to consider thepetitioner filed under Section 220(6) of the Income Tax Act, 1961,in conformity with the instructions of the Central Board of DirectTaxes by providing an opportunity of being heard to thepetitioner. For Petitioner : Mr.H.NazirudeenFor Respondents: (*)Mrs.S.Srimathy Standing Counsel https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER For Petitioner : Mr.H.NazirudeenFor Respondents: (*)Mrs.S.Srimathy Standing Counsel https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER The matter has become infructuous. Hence, these writpetitions are dismissed as infructuous. No costs. Consequently,connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS-II) (*)Corrected as per order of thisHon'ble Court dated 30.03.2021 Assistant Registrar(CS-II) Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned. To (*)To be substituted the order already despatched on 26.03.2021 1.The Commissioner of Appeals, Income Tax Department, Madurai. Income Tax Department, Madurai. 2.The Income Tax Officer, Income Tax Department, NC Ward-2(2), Madurai. 3.The Tax Recovery Officer I, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625002. +2 cc to M/s.S.Srimathy , SSC for IT, SR.No.10484,10485 +1 cc to Mr.S.M.S.Johnny Basha , Advocate SR.No.10483 sss(CO) TR(29.04.2021) 3P 7C https://hcservices.ecourts.gov.in/hcservices/