Wp(Md)/13320/2020 Of Pl.vairam v. The Commissioner Of Income Tax-1
High Court
02 Apr 2024 In favour of: Unclear
Forum / Bench
High Court · mdubench
Parties
Wp(Md)/13320/2020 Of Pl.vairam v. The Commissioner Of Income Tax-1
Date of order
02 Apr 2024
Assessment year(s)
—
Outcome
Other
Case summary
In Wp(Md)/13320/2020 Of Pl.vairam v. The Commissioner Of Income Tax-1, the High Court (2024) decided the matter.
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
W.P.(MD) No.13320 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02.04.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.13320 of 2020
PL.Vairam
... Petitioner
/vs./
1.The Commissioner of Income Tax – I, Madurai.
2.The Assistant Commissioner of Income Tax,
Circle -1, Madurai 625 002.
... Respondents
PRAYER:Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the respondent to grand the refund eligible under section 10(10C) of Income Tax Act to the petitioners as amount received by an employee on his Voluntary Retirement Scheme an amount of five lacs is not treated as taxable income.
For Petitioner: M/s.M.Rajeswari for Mr.T.Bashyam
For Respondents : Mr.N.Dilip Kumar Standing Counsel
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ORDER
W.P.(MD) No.13320 of 2020
The petitioner has filed this writ petition for a Mandamus to direct the respondent to grand refund eligible under Section 10(10C) of Income Tax Act to the petitioner.
2.The learned counsel for the respondents fairly concedes that the petitioner may be eligible for re-fund under Section 10(10C) of the Income Tax Act, 1961.
3.Recording the same, the Writ Petition is disposed of by directing the respondents to process the re-fund as expeditiously as possible, preferably within a period of eight weeks from today. No costs.
Index : Yes / NoInternet : Yes / Nomm
02.04.2024
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https://www.mhc.tn.gov.in/judis
W.P.(MD) No.13320 of 2020
C.SARAVANAN, J.
mm
W.P.(MD) No.13320 of 2020
02.04.2024
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