T.r.balasubramanian v. The Principal Commissioner Of Income Tax-1,Chennai, Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.09.2019 CORAM THE HON'BLE MR.JUSTICE K.RAVICHANDRABAABU W.P.NOS.26824 & 26828 OF 2019 T.R.Muthukrishnan...Petitioner(in W.P.No.26824 of 2019) T.R.Balasubramanian...Petitioner(in W.P.No.26828 of 2019) vs. The Principal Commissioner of Income Tax-1,Chennai, Room No.701, 7th Floor,Wanaparthy Block,No.121 Uthamar Gandhi Road,Chennai-600 034. ...Respondent(in both W.P.s) Prayer:-Writ Petition No.26824 of 2019 filed under Article 226 ofthe Constitution of India praying to issue a Writ ofCertiorarified Mandamus, to call for the records on the files ofthe respondent herein in culminating the impugned orderNo.205/Pr CIT-1/2017 dated 24.10.2018 passed by the respondentrejecting the refund of Rs.11,93,403/- and quash the same anddirect the respondent to make the payment of refund ofRs.11,93,403/- along with the interest to the petitioner. Writ Petition No.26828 of 2019 filed under Article 226 ofthe Constitution of India praying to issue a Writ ofCertiorarified Mandamus, to call for the records on the files ofthe respondent herein in culminating the impugned orderNo.C.No.205/Pr CIT-1/2017-18 dated 10.08.2018 passed by therespondent rejecting the refund of Rs.13,57,384/- and quash thesame and direct the respondent to make the payment of refund ofRs.13,57,384/- along with the interest to the petitioner. For Petitioner (in both WPs) :Mrs.S.GayathriFor Respondent (in both WPs):Mrs.Hema Muralikrishnan Senior Standing Counsel (I.T) https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER Mrs.Hema Muralikrishnan, learned Senior standing counseltakes notice for the respondent. By consent of the parties,these writ petitions are taken up for final disposal, since theissue involved in these cases is covered by a common order dated08.08.2019 passed by this Court in W.P.Nos.28432/2018 &4754/2019. 2. The respondent herein through the impugned proceedingsrejected the revised return of Wealth filed by the petitionersfor the respective assessment years on the ground that they havebeen filed belatedly and that the delay cannot be condoned. 3. It is stated by both sides that arising out of similarorder passed in respect of one Lakshmi Muthukrishnan, wife ofthe petitioner in W.P.No.26824 of 2019 and VasanthiBalasubramanian, wife of the petitioner in W.P.No.26828 of 2019,writ petitions were filed in W.P.Nos.28432/2018 & 4754/2019respectively and this Court, after condoning the delay, directedthe respondents therein to examine the request of the writpetitioners for refund on merits and in accordance with law anddispose of the claim as expeditiously as possible. It isfurther stated that the belated returns were filed by thesepetitioners also in respect of the very same property asco-owners. Therefore, it is contended that similar benefit ashas been given to the petitioners in W.P.Nos.28432/2018 &4754/2019 can be provided to these petitioners also. 4. Considering the above stated facts and circumstances andin view of the fact that the learned Senior standing counsel forthe respondent is also not disputing the above position, byfollowing the order passed in W.P.Nos.28432/2018 & 4754/2019,dated 08.08.2019, these Writ Petitions are also allowed and theimpugned proceedings are set aside. Thus, the respondent hereinshall examine the request of the petitioners for refund and passorders on the same on merits and in accordance with law asexpeditiously as possible, in any event within a period oftwelve (12) weeks from the date of receipt of a copy of thisorder. No costs. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar mk https://hcservices.ecourts.gov.in/hcservices/ To The Principal Commissioner of Income Tax-1,Chennai, Room No.701, 7th Floor,Wanaparthy Block,No.121 Uthamar Gandhi Road,Chennai-600 034. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar mk https://hcservices.ecourts.gov.in/hcservices/ To The Principal Commissioner of Income Tax-1,Chennai, Room No.701, 7th Floor,Wanaparthy Block,No.121 Uthamar Gandhi Road,Chennai-600 034. +1cc to Mrs.S.Gayathri, Advocate, S.R.No.77566+1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.77647 W.P.Nos.26824 & 26828 of 2019 MR(CO)CS/25/10/2019