The Official Assignee v. R.Radhakrishnan
Case brief
What is this about?
Application by Official Assignee sought direction to Assessing Officer to assess income of co-sharer without insisting on interest. Court adjourned pending Supreme Court decision on similar pending appeal regarding interest liability.
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.250 OF 2017
IN
IP.NO.6 OF 2004
IP No.6 of 2004
In the matter of Presidency Towns Insolvency Act 1909 and In the matter of R.Radhakrishnan ...Petitioner/Debtor
R.Radhakrishnan, S/o.Ramasamy, residing at Door No.14/2, Police Manickam Street, Ayanavaram, Chennai 600 023.
... Petitioner/Debtor
APPLN.NO.250 OF 2017
Issues for consideration
2 issues framed by the court
Whether the Deputy Commissioner of Income Tax should accept the return of income of the Co-sharer without insisting on payment of interest under Sections 234A, 234B and 234C.
How to decide the liability for payment of interest given the question is subject matter of appeal pending before the Supreme Court.
Parties & counsel
- applicant
The Official Assignee, High Court, Madras
- respondent
R.Radhakrishnan
- respondent
The Income Tax Officer, Non Corporate Range – 10
- respondent
R.Priyadarshini
Coram
Case details
As recorded by the court registry
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