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Tamil Nadu Advocates Clerk Welfare Fund Committeerepresented By Its Secretary,Bar Council Buildings, High Court Campus,Chennai – 600 104 v. The Assessing Officer, Deputy Director Of Income Tax, (Exemption) Ii Chennai – 600 034.2. The Appellate Authority, The Commissioner Of Income Tax (Appeals) – Xi

High Court 12 Jul 2021 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Tamil Nadu Advocates Clerk Welfare Fund Committeerepresented By Its Secretary,Bar Council Buildings, High Court Campus,Chennai – 600 104 v. The Assessing Officer, Deputy Director Of Income Tax, (Exemption) Ii Chennai – 600 034.2. The Appellate Authority, The Commissioner Of Income Tax (Appeals) – Xi
Date of order
12 Jul 2021
Assessment year(s)
Outcome
Other

The order — as passed by the High Court

Case summary

In Tamil Nadu Advocates Clerk Welfare Fund Committeerepresented By Its Secretary,Bar Council Buildings, High Court Campus,Chennai – 600 104 v. The Assessing Officer, Deputy Director Of Income Tax, (Exemption) Ii Chennai – 600 034.2. The Appellate Authority, The Commissioner Of Income Tax (Appeals) – Xi, the High Court (2021) decided the matter under Section 17 of the Income-tax Act.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAMW.P.Nos.12451 & 12452 of 2012andW.M.P.Nos.1 & 1 of 2012 Tamil Nadu Advocates Clerk Welfare Fund CommitteeRepresented by its Secretary,Bar Council Buildings, High Court Campus,Chennai – 600 104. ... Petitioner in both writ petitions Vs. 1. The Assessing Officer, Deputy Director of Income Tax, (Exemption) II Chennai – 600 034.2. The Appellate Authority, The Commissioner of Income Tax (APPEALS) – XII Chennai – 600 034. 3. The Member (Exemption), Central Board of Direct Taxes, Government of India, New Delhi – 110 055.4. Union of India, Represented by the Secretary, Ministry of Finance, Department of Revenue, New Delhi – 110 055. ... Respondents in both writ petitions Prayer in W.P.No.12451 of 2012 : Writ Petition filed UnderArticle 226 of the Constitution of India to issue of Writ ofMandamus, forbearing the 1st respondent from in any mannerproceeding with the recovery of income tax or surcharge orinterest or penalty pursuant to the assessment made in referenceto the assessment year 2004-2005, 2005-2006, 2006-2007, 2007-2008, 2008-2009 against the funds of the petitioner in view ofthe embargo under Section 17(2) of the Tamil Nadu Advocates' Clerks Fund Act, 1999 (Tamil Nadu Act 25 of 1999) are passed.Prayer in W.P.No.12452 of 2012: Writ Petition filed UnderArticle 226 of the Constitution of India to issue of Writ ofMandamus, forbearing the 1st respondent from in any mannerproceeding with the recovery of income tax or surcharge orinterest or penalty pursuant to the assessment made in referenceto the assessment year 2004-2005, 2005-2006, 2006-2007, 2007-2008, 2008-2009 till the disposal of the application filed underSection 119(2) of the Income Tax Act, 1961 by the petitionerherein before the 3rd respondent on 19.07.2011. The respective learned Counsels appearing for thepetitioner and respondents made a submission that during thependency of these writ petitions, the Competent Authoritiesgranted exemption as sought for by the petitioner. In view ofthe fact that the grievances of the writ petitioner has beenredressed, no further adjudication needs to be entertained inrespect of the grounds raised in these writ petitions. 2. Accordingly, these writ petitions stand disposed ofas infructuous. No costs. Consequently, connected theMiscellaneous Petitions are closed. //True Copy// Pns https://hcservices.ecourts.gov.in/hcservices/ To1. The Assessing Officer, Deputy Director of Income Tax, (Exemption) II Chennai – 600 034.2. The Appellate Authority, The Commissioner of Income Tax (APPEALS) – XII Chennai – 600 034.3. The Member (Exemption), Central Board of Direct Taxes, Government of India, New Delhi – 110 055.4. The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi – 110 055. +1CC to Mr.S.R.Raghunathan, Advocate, Sr.No.33117+1CC to M/s.Hema Muralikrishnan, Advocate, Sr.No.32732 W.P.Nos.12451 & 12452 of 2012andW.M.P.Nos.1 & 1 of 2012 NMI (CO)K.RK. (30.07.2021)
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