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.
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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
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W.P.No.20600 of 2023
Ward 3,
Cuddalore Income Tax Office,
Soorappa Naicken Chavadi,Cuddaloe 607 002.
SENTHILKUMAR RAMAMOORTHY,J
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W.P.No.20600 of 2023
rna
W.P.No.20600 of 2023
25.03.2024
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