Nungambakkam, Chennai 600 034 v. The Central Board Of Direct Taxes (Income Tax
High Court
19 Jan 2024 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Nungambakkam, Chennai 600 034 v. The Central Board Of Direct Taxes (Income Tax
Date of order
19 Jan 2024
Assessment year(s)
2007-2008, 2006-2007
Outcome
Other
Case summary
In Nungambakkam, Chennai 600 034 v. The Central Board Of Direct Taxes (Income Tax, 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: 19.01.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.Nos.26218, 26220 of 2023
S A A ISPAHANI TRUST,
Rep. by its Manager Mr.V.Natarajan, Ispahani Centre 2nd Floor, No.123/124 Nungambakkam High Road,
Nungambakkam, Chennai 600 034. ... Petitioner in both WP's
-vs-
1.The Central Board of Direct Taxes (Income Tax)
4th Floor, Mayur Bhawan, Connaught Circus, New Delhi 110 001.
2.The Principal Commissioner of Income-Tax (Exemptions)
E-2 Pratyaksh Kar Bhawan Civic Centre, JLN Marg, New Delhi 110 002. New Delhi 110 002.
3.The Director General of Income-Tax (Systems)
ARA Centre, Ground Floor, E-2 Jhandewalan extn., New Delhi 110 005. New Delhi 110 005.
4.The Commissioner of Income-tTax (Exemptions)
121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.
5.The Assistant Director of Income-Tax
Centralized Processing Centre, Post Bag no.2, Electronic City Post Office, Bangalore 560 500. Post Office, Bangalore 560 500.
6.The Income-Tax Officer (Exemptions)
Ward-1, 121 Mahatma Gandhi Road, Nungambakkam,
1/4
Chennai 600 034.
... Respondents in both WP's
PRAYER in W.P.No.26218 of 2023: Writ Petition filed under Article
226 of the Constitution of India, pleased to issue a Writ of Mandamus, directions to issue the refund of AY 2007-2008 a sum of Rupees 24,90,382/-.
PRAYER in W.P.No.26220 of 2023: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directions to issue the refund of AY 2006-2007 a sum of Rupees 12,85,182/-.
For Petitioner : Mr.R.Kannan in both WP's
For Respondents : Mr.V.Mahalingam, Sr. SC in both WP's
**********
COMMON ORDER
Both parties submit that the final order of this Court was
2/4
complied with by making the refund. Therefore, these proceedings
are closed.
rnaIndex : Yes / NoInternet : Yes / NoNeutral Citation: Yes / No
19.01.2024
To
1.The Central Board of Direct Taxes (Income Tax)
4th Floor, Mayur Bhawan, Connaught Circus, New Delhi 110 001.
2.The Principal Commissioner of Income-Tax (Exemptions) E-2 Pratyaksh Kar Bhawan Civic Centre, JLN Marg, New Delhi 110 002. E-2 Pratyaksh Kar Bhawan Civic Centre, JLN Marg, New Delhi 110 002.
3.The Director General of Income-Tax (Systems)
ARA Centre, Ground Floor, E-2 Jhandewalan extn., New Delhi 110 005. New Delhi 110 005.
4.The Commissioner of Income-tTax (Exemptions)
121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.
5.The Assistant Director of Income-Tax Centralized Processing Centre, Post Bag no.2, Electronic City Post Office, Bangalore 560500. Centre, Post Bag no.2, Electronic City Post Office, Bangalore 560500.
6.The Income-Tax Officer (Exemptions), Ward-1, 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. Gandhi Road, Nungambakkam, Chennai 600 034.
SENTHILKUMAR RAMAMOORTHY,J
rna
3/4
4/4
https://www.mhc.tn.gov.in/judis
W.P.Nos.26218, 26220 of 2023
W.P.Nos.26218, 26220 of 2023
19.01.2024
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 — not legal, tax or professional advice, and no advocate/CA–client 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.