Case Law › High Court › Suneel Hirachand Shah v. The Principal C...

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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