Case LawHigh Court › Muthukumaran Rangarajan v. Income Tax Of...

Muthukumaran Rangarajan v. Income Tax Officerward 3,Cuddalore Income Tax Office,Soorappa Naicken Chavadi,Cuddaloe 607 002

High Court 25 Mar 2024 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Muthukumaran Rangarajan v. Income Tax Officerward 3,Cuddalore Income Tax Office,Soorappa Naicken Chavadi,Cuddaloe 607 002
Date of order
25 Mar 2024
Assessment year(s)
2013-14
Outcome
Other

Case summary

In Muthukumaran Rangarajan v. Income Tax Officerward 3,Cuddalore Income Tax Office,Soorappa Naicken Chavadi,Cuddaloe 607 002, the High Court (2024) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.03.2024 CORAM THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.20600 of 2023 Muthukumaran Rangarajan -vs- ... Petitioner Income Tax OfficerWard 3,Cuddalore Income Tax Office,Soorappa Naicken Chavadi,Cuddaloe 607 002. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records in PAN for assessment year AY 2013-14 and quash the Impugned Rectification Order u/s.5(2) of the Vivad Se Vishwas Act, 2020 in DIN & Letter No. ITBA/ADM/S/26/2023-24/1052638925(1) dated 08.05.2023 passed by the Respondent in consequential to Impugned Rectification Order u/s.5(2) of the Vivad Se Vishwas Act, 2020 in DIN & Letter No. DIN & Letter No. 1/4 W.P.No.20600 of 2023 ITBA/ADM/S/26/2023-24/1052636857(1) dated 08.05.2023 and further direct the respondent to issue the refund as granted vide Order u/s.5(2) of the Vivad Se Vishwas Act, 2020 in DIN & Letter No. ITBA/COM/F/17/2022-23/1043834950(1) dated 13.07.2022. For Petitioner : Ms.G.Vardini Karthik For Respondent : Mrs.S.Premalatha, Jr. SC ********** ORDER Both learned counsel for the petitioner and learned junior standing counsel for the respondent submit that the penalty amount was refunded and such refund was received by the petitioner. Therefore, all proceedings relating to W.P.No.20600 of 2023 are closed. rnaIndex : Yes / NoInternet : Yes / NoNeutral Citation: Yes / No 25.03.2024 To Income Tax Officer 2/4 W.P.No.20600 of 2023 Ward 3, Cuddalore Income Tax Office, Soorappa Naicken Chavadi,Cuddaloe 607 002. SENTHILKUMAR RAMAMOORTHY,J 3/4 4/4 W.P.No.20600 of 2023 rna W.P.No.20600 of 2023 25.03.2024
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