The Income Tax Officer, Corporate Ward 5(4), Floor v. M/S.rapid Care Transcription P. Ltd., Old
High Court
21 Jul 2020 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
The Income Tax Officer, Corporate Ward 5(4), Floor v. M/S.rapid Care Transcription P. Ltd., Old
Date of order
21 Jul 2020
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Income Tax Officer, Corporate Ward 5(4), Floor v. M/S.rapid Care Transcription P. Ltd., Old, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
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
CORAM
THE HON'BLE MR.JUSTICE M.M.SUNDRESHandTHE HON'BLE MRS.JUSTICE R.HEMALATHA
W.A.No. 598 of 2018and C.M.P.No.5817 of 2018
The Income Tax Officer,Corporate Ward 5(4),Floor No.403, Aayakar Bhavan,Main Building, No.121, M.G. Road,Nungambakkam, Chennai - 34. ..Appellant/RespondentVs
M/s.Rapid Care Transcription P. Ltd.,Old No.21, New No.41, VLV Complex,Mount Road, Little Mount,Saidapet, Chennai - 15. ..Respondent/Petitioner
Appeal filed under Clause 15 of Letters Patent against theorder dated 22.12.2017 in W.P.No.33765 of 2017.
Writ Petition, filed under Article 226 of the Constitutionof India, for issuance of Writ of Mandamus, forbearing therespondent from proceeding further for the recovery of thebalance amount pursuant to the order, dated 27.10.2017 (servedon the petitioner on 11.12.2017) of the Commissioner of IncomeTax (Appeals)-3, Chennai, confirming the order, dated 23.09.2016passed by the respondent against the petitioner relating to theAssessment Year 2009-2010, which action, was initiated duringthe period and before the expiry of the period of limitation forfiling appeal before the Tribunal prescribed under the IncomeTax Act.
For Petitioner..Ms.Hema MuralikrishnanFor Respondents..Mr.M.D.Mudimannan
https://hcservices.ecourts.gov.in/hcservices/
JUDGMENT
(Judgment of the Court was delivered by M.M.SUNDRESH, J.)
This writ appeal is filed against the order dated 22.12.2017in W.P.No.33765 of 2017, whereby the respondent/writ petitionerwas given four weeks time from the date of receipt of a copy ofthe order to file an appeal before the ITAT.
2.When the matter is taken up for hearing, learned counselappearing for the parties submitted that the appeal before theTribunal itself has been disposed of.
3.In view of the aforesaid factual statement, nothingsurvives for consideration in this writ appeal and the samestandsdismissed.Nocosts.Consequently,connectedmiscellaneous petition is closed. Sd/- Assistant Registrar(CS IV)//True Copy// Sub Assistant Registrar
mmi/ssmTo
1.The Income Tax Officer,Corporate Ward 5(4),Room No.403, Aayakar Bhavan,Main Building, No.121, M.G.Road,Nungambakkam, Chennai 600034.
W.A.No.598 of 2018
SR(CO)KKV/03/09/2020
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.