The Official Assignee v. a.Ghouse Basha
Case brief
What is this about?
The Court stayed the application directing the Income Tax Assistant Commissioner to accept the insolvent's co-sharer's income return without interest. Interest liability is deferred pending a decision by the Supreme Court on a related appeal.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
(IN INSOLVENCY)
TUESDAY, THE 12th DAY OF DECEMBER 2017
THE HON'BLE MR.JUSTICE R.SUBRAMANIAN
APPLN. No.151 of 2017 in IP. No.117 of 2010
In the matter of the Presidency Towns Insolvency Act, III of 1909 and In the matter of A. Ghouse Basha ... Debtor
IP NO. 117 of 2010
A. Ghouse Basha S/o. A. Abdul Munnaff residing at No.8, Dooming Lane Santhome, Chennai – 600 004. ... Petitioner
Appln. No.151 of 2017 The Official Assignee High Court, Madras ... Applicant -VS1.A.Ghouse Basha, S/o.A.Abdul Munnaff, No.8, Dooming Lane Santhome, Chennai 600 004. ... 1st Respondent/Insolvent 2.The Assistant Commissioner of income tAx, Non Corporate Range-1, Wanaparthy Block (New Block), No.121, Mahatma Gandhi Road, Chennai 600 034. ... 2nd Respondent 3.A.Shamshad Begum, D/o.A.Abdul Munaff, No.30, Ranjith Road, Kotturpuram, Chennai 85. ... 3rd Respondent 4.The Assistant Commissioner of income tAx, Non Corporate Range-2, Wanaparthy Block (New Block), No.121, Mahatma Gandhi Road, Chennai 600 034.. ... 4th Respondent
Issues for consideration
2 issues framed by the court
Whether the Official Assignee should be directed to accept the return of income without insisting on payment of interest under Sections 234A, 234B, and 234C.
Whether the liability for payment of interest by the Official Assignee can be decided immediately in this application.
Parties & counsel
- applicant
Official Assignee High Court
- respondent
A. Ghouse Basha
- respondent
A.Shamshad Begum
- respondent
The Assistant Commissioner of income tAx, Non Corporate Range-1
- respondent
The Assistant Commissioner of income tAx, Non Corporate Range-2
Case details
As recorded by the court registry
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