K.peter Jeyakumar v. The Commissioner Of Income Tax – I
High Court
14 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · mdubench
Parties
K.peter Jeyakumar v. The Commissioner Of Income Tax – I
Date of order
14 Sep 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In K.peter Jeyakumar v. The Commissioner Of Income Tax – I, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 14.09.2021
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
W.P.(MD)Nos.11184 & 12165 of 2012
andM.P(MD)Nos.2, 2, 3 & 3 of 2012
1.A.Jebasundarai2.K.Joseph Packiaraj3.K.Francis Ignatius Roche4.K.James Baskar
5.K.Peter Jeyakumar ... Petitioners in both WPs
-Vs-
1.The Commissioner of Income Tax – I, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002.
2.The Income Tax Officer, Ward I/II/TIN, Tuticorin.
3.The Tax Recovery Officer, O/o. The Tax Recovery Office, 6T, North Cotton Road, Tuticorin – 628 001.... Respondents in both WPs
Prayer in W.P.(MD)Nos.11184 of 2012:Writ Petition filed underArticle 226 of Constitution of India, to issue a Writ ofCertiorarified Mandamus, calling for the records relating toproceedings in TR.No.27011 to 27020/TRO/TTN/11-12 dated 16.07.2012of the 3[rd] respondent and quash the same and direct the 1[st]respondent to dispose the application of the petitioners underSection 154 of Income Tax Act and applications for interest waiverlevied under Sections 139(8), 217, 220(2) of the Income Tax Actpending on his file.
Prayer in W.P.(MD)Nos.12165 of 2012:Writ Petition filed underArticle 226 of Constitution of India, to issue a Writ of Certiorari,calling for the records relating to proceedings in C.N.407/09/CIT-I/2011-12 dated 06.02.2012 of the 1[st] respondent, confirming theorder passed by the 2[nd] respondent dated 22.07.2009 under Section 143(3) r/w Section 254 of the Income Tax Act, 1961, for the assessmentyears 1979-80 to 1985-86 and quash the same.https://hcservices.ecourts.gov.in/hcservices/
For Petitioners : Mr.AN.Ramanathan (in both WPs)For Respondents : Mrs.S.Srimathy (in both WPs) Senior Standing Counsel
COMMON ORDER
Mr.AN.Ramanathan, learned counsel appearing for the petitionershas given a letter to the Registry to withdraw the writ petitionsand he has made submission to that effect today.
2.Recording the same, the writ petitions are dismissed aswithdrawn. No costs. Consequently, connected Miscellaneous Petitionsare closed.
Sd/-
Assistant Registrar(AE)
// True Copy //
/ /2021
Sub Assistant Registrar(CS)
PNM/SMNote: In view of the present lock down owing to COVID-19pandemic, a web copy of the order may be utilized forofficial purposes, but, ensuring that the copy of the orderthat is presented is the correct copy, shall be theresponsibility of the Advocate/litigant concerned.
To
1.The Commissioner of Income Tax – I, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002.
2.The Income Tax Officer, Ward I/II/TIN, Tuticorin.3.The Tax Recovery Officer, O/o. The Tax Recovery Office, 6T, North Cotton Road, Tuticorin – 628 001.
+2 CC to Mr.AN.RAMANATHAN, Advocate SR.No. 28929, 28932+1 CC to M/S.S.SRIMATHY, Advocate SR.No. 28973
vr(co)TR/SKN(15.09.2021) 2P 7Chttps://hcservices.ecourts.gov.in/hcservices/
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