Suneel Hirachand Shah v. The Principal Commissioner Of Income-Tax
High Court
31 Oct 2023 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Suneel Hirachand Shah v. The Principal Commissioner Of Income-Tax
Date of order
31 Oct 2023
Assessment year(s)
2011-2012
Outcome
Dismissed
Case summary
In Suneel Hirachand Shah v. The Principal Commissioner Of Income-Tax, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Hence, this Writ Petition is dismissed.
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
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 31.10.2023
CORAM:
THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY
W.P.No.5219 of 2023
Suneel Hirachand Shah
...Petitioner
Vs.
1.The Principal Commissioner of Income-Tax
Income Tax Office BSNL, Greams Road
Thousand Lights East
Thousand Lights, Chennai
Tamil Nadu – 600 006
2. The Assistant Commissioner of Income-tax
Non Corp.Circle-4(1) Che
Income Tax Office BSNL, 62
Greams Road, Thousand Lights East
Thousand Lights, Chennai
Tamil Nadu – 600 006
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India
for issuance of Writ of Mandamus to direct the 1[st] respondent to issue Form 5 for the Assessment Year 2011-2012 under Section 5(2) read with
Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 and the Direct
Tax Vivad Se Vishwas Rules, 2020.
For Petitioner : Mr.R.Sandeep Bagmar
For Respondents : Dr.B.Ramaswamy Senior Standing Counsel
ORDER
When the matter came up for hearing on 03.10.2023, this Court has
passed the following orders:
"The learned counsel for the respondent would submit that the petitioner had remitted the balance tax amount to some other portal.
2.He would further submit that though the petitioner has remitted the said amount in some other portal, the respondent/Department will rectify the same and thereafter, the Form-V will be issued to the petitioner. Hence, he seeks 3 weeks time.
3.Post this case on 31.10.2023."
Subsequent to the order of this Court, this matter is listed today.
2.The learned counsel appearing for the petitioner would submit
that the respondents have issued FORM-V to the petitioner and hence,
nothing survives for adjudication in this Writ Petition.
W.P.No.5219 of 2023
3.The learned counsel appearing for the respondents also filed his
compliance report.
The submission of the learned counsel is recorded. Therefore, no
further orders are required in this Writ Petition. Hence, this Writ
Petition is dismissed. No costs.
31.10.2023
To
1.The Principal Commissioner of Income-Tax
Income Tax Office BSNL, Greams Road
Thousand Lights East
Thousand Lights, Chennai Tamil Nadu – 600 006 Tamil Nadu – 600 006
2. The Assistant Commissioner of Income-tax
Non Corp.Circle-4(1) Che Income Tax Office BSNL, 62 Income Tax Office BSNL, 62
Greams Road, Thousand Lights East
Thousand Lights, Chennai
Tamil Nadu – 600 006
KRISHNAN RAMASAMY, J,
https://www.mhc.tn.gov.in/judis
W.P.No.5219 of 2023
mps
W.P.No.5219 of 2023
31.10.2023
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