M/Ssammsjuke Box v. Vyshnavi.P
Case brief
What is this about?
The petitioner filed a contempt petition against the Assistant Commissioner of Income Tax for violating a court order dated 28.06.2018. The court closed the petition and stayed costs because the respondent had already sanctioned the admissible refund under Section 154 of the Income Tax Act, 1961 on 26.09.2018 during the pendency of the proceedings.
What did the court decide?
Content Petition and Sub Application are closed; No costs awarded.
What the court decided
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.09.2018
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
Contempt Petition No.2125 of 2018 and Sub Application (OS) No.583 of 2018
M/s.Samms Juke Box,
Rep., by its Partner, Mr.P.M.Shankar, No.6, Sehaj Enclave Shivagiri, Off Krishnaveni Nagar, Mugalivakkam, Chennai-600 125.
... Petitioner
-vs-
Vyshnavi P. Assistant Commissioner of Income Tax, Non Corporate Circle-14(1), Chennai-600 034.
... Respondent
Issues for consideration
2 issues framed by the court
Whether the contempt petition should be closed in light of the respondent's compliance regarding refund sanction.
Whether to impose costs on the respondent.
Parties & counsel
- petitioner
M/s.Samms Juke Box
- respondent
Vyshnavi P. Assistant Commissioner of Income Tax
Coram
T.S.Sivagnanam
Case details
As recorded by the court registry
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