P.t.rajan v. The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035

CORAM: THE HONOURABLE MR. JUSTICE C.SARAVANANW.P.No.20233 of 2004 P.T.Rajan ... Petitioner Vs. 1.The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035. 2.The Union of India, Represented by The Chairman, Central Board of Direct Taxes, North Block, New Delhi. 3.The Commissioner of Income Tax, D.P.Thottam, Mahathma Gandhi Road, Pondicherry – 605 002. 4.The Deputy Commissioner of Income Tax, Circle I, Income Tax Office, Surappa Naicken Chavady, Cuddalore – 607 002. ... Respondents PRAYER:- Writ Petition is filed under Article 226 of theConstitution of India praying for the issuance of Writ ofCertiorari, to call for the records of the fourth respondent,Deputy Commissioner of Income Tax Circle I, Cuddalore in itsfile G.I.No.11726/R dated 10.06.2004, quash the same. O R D E R Though this case was heard at length, it is noticed thatthe impugned order is a consequential order pursuant to anorder dated 23.02.2004 which was independently challenged bythe petitioner in W.P.No.16830 of 2004 which was disposed byan order dated 16.09.2019. As per the said order interest ispayable under Section 234(B) till date of admission of thecase by the Settlement Commission under section 234B of thehttps://hcservices.ecourts.gov.in/hcservices/Income Tax Act, 1961. In other words interest is payable till 27.08.1996 and not thereafter. 2.According to the petitioner, the interest which hasbeen calculated under Section 139(8) has to go and thereforean interest under Section 234(B) is not payable by thepetitioner. Since the issue is covered by the decisions ofthe High Court in W.P.No.16830 of 2004 filed by the petitionerby an order dated 16.09.2019, I do not find any merits in thepresent writ petition. 3.This Writ petition then stands dismissed, in view ofthe order dated 16.09.2019 of this court in W.P.No.16830 of2004. The respondent is therefore directed to be calculatethe interest in terms of the order passed in W.P.No.16830 of2004 dated 16.09.2019 and serve a notice on the petitioner. 4.Writ Petition stands dismissed with the aboveobservations. No costs. Sd/- Assistant Registrar(CS-VI) //True copy// Sub Assistant Registrar jasTo 1.The Income Tax Settlement Commission, Additional Bench, 488-489, Anna Salai, Chennai – 600 035. 2. The Chairman, The Union of India, Central Board of Direct Taxes, North Block, New Delhi. 3.The Commissioner of Income Tax, D.P.Thottam, Mahathma Gandhi Road, Pondicherry – 605 002. 4.The Deputy Commissioner of Income Tax, Circle I, Income Tax Office, Surappa Naicken Chavady, Cuddalore – 607 002. +1cc to Mr.AP.Srinivas, Advocate SR.No.18811 W.P.No.20233 of 2004