Remanded

M/S.Star Health and Allied v. Deputy Commissioner of

Madras HC19 Feb 2020WP/11206/2014

Case brief

AI extract

What is this about?

This order disposed of two writ petitions challenging Income Tax proceedings. The High Court, noting relevant Delhi High Court law and pending Supreme Court appeals, set aside the impugned notice and order, remitting the matter to the revenue to pass fresh orders post-supreme court decision.

What did the court decide?

Impugned notice and order set aside; cases remitted to respondent to pass appropriate order after Supreme Court gives its decision.

M/S.Star Health and Allied Vs Deputy Commissioner of — Income Tax | Madras HC (2020)

¶1

IN HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED : 19.02.2020

¶3

CORAM

¶4

THE HONOURABLE MR.JUSTICE C.SARAVANAN

¶5

W.P.NOS.11206 OF 2014 & 35830 OF 2016 AND M.P.NO.1 OF 2014 & W.M.P.NO.30733 OF 2016

¶6

M/s.Star Health and Allied Insurance Co. Ltd., Rep.by its Chief Financial Officer, Mr.S.Ramaswamy, No.1, Star Insurance Towers, New Tank Street, Valluvar Kottam High Road, Nungambakkam, Chennai – 600 034.

¶7

...Petitioner in both W.Ps.

¶8

Vs.

¶9

Deputy Commissioner of Income Tax, Company Circle VI (2), 7^th Floor, New Block, Room No.705, 121, Mahatma Gandhi Road, Chennai – 600 034. ... Respondent in both W.Ps.

¶10

Prayer in W.P.No.11206 of 2014:

¶11

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records in PAN AAJCS4517L dated 31.03.2014 for Assessment Year 2011-12 on the file of the respondent and quash the same.

¶12

Prayer in W.P.No.35830 of 2016:

¶13

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ direction or order in the nature of certiorari and call for the records on the file of the respondent and quash the impugned proceedings in No. Misc/Corp.Cir 6(2)/2014-15 dated 26.09.2016 along with notice issued by the respondent u/s 148 of the Act dated 18.03.2016 in PAN No. AAJCS4517L for the assessment year 2010-11.

¶14

https://hcservices.ecourts.gov.in/hcservices/

¶15

For Petitioner : Mr.M.P.Senthil Kumar in W.P.No.11206 of 2014 : Mr.R.Sivaraman in W.P.No.35830 of 2016

¶16

For Respondent : Mr.A.N.R.Jayaprathap Standing Counsel in both W.Ps.

¶17

C O M M O N O R D E R

¶18

By this common order both the Writ Petitions are being disposed.

¶19

Both side counsels fairly submit that this issue at the moment is squarely covered against the respondent revenue in terms of the Division Bench of the Delhi High Court in the case of Oriental Insurance Co. Ltd Vs. DCIT, (2018) 407 ITR 658(Del), which has been followed by this Court.

¶20

The learned standing counsel for the respondent revenue further submits that the revenue has preferred SLPs. before the Hon'ble Supreme Court against the above mentioned decision.

¶21

Since the issue is at the moments covered in favour of the petitioner and considering the fact that the issue is also pending before the Hon'ble Supreme Court, I am inclined to set aside the impugned notice and the order and remit the cases back to the respondent to pass a fresh order. The respondent revenue is directed to await for the final decision of the Hon'ble Supreme Court in the three mentioned appeals i.e. C.A.Nos.007580, 007683 & 007685 of 2019.

¶22

Accordingly, the impugned notice and the order are set aside and the cases are remitted back to the respondent revenue to pass appropriate order after the Hon'ble Supreme Court gives its decision on the subject.

¶23

Accordingly, the present Writ Petitions stand disposed. No cost. Consequently, connected Miscellaneous Petitions are closed.

¶24

Sd/Assistant Registrar(Writ)

¶25

//True Copy//

¶26

Sub Assistant Registrar

¶27

jen

¶28

https://hcservices.ecourts.gov.in/hcservices/

¶29

¶30

Deputy Commissioner of Income Tax, Company Circle VI (2), 7^th Floor, New Block, Room No.705, 121, Mahatma Gandhi Road, Chennai – 600 034.

¶31

+1cc to Mr.N.Muthu Kumar, Advocate, S.R.No.14083

¶32

+2cc to Mr.A.P.Srinivas, Sr.Standing Counsel, S.R.No.14167,14163

¶33

W.P.Nos.11206 of 2014 & 35830 of 2016 and M.P.No.1 of 2014 & W.M.P.No.30733 of 2016

¶34

RSV(CO) CS/08/07/2020

¶35

https://hcservices.ecourts.gov.in/hcservices/

M/S.Star Health and Allied v. Deputy Commissioner of

Case brief

What is this about?

What did the court decide?

M/S.Star Health and Allied v. Deputy Commissioner of

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Balasubramaniam Enterprises Vs the Assistant Commissioner (Ct

Parvathy Textiles, Vs the Assistant Commissioner

M/S.Arihant Foundations Vs Joint Commissioner of Income

M/s. Apex Laboratories Private Vs The Deputy Commissioner of

Sanjay Javarhtanavelu C/O.Star Vs Mr Shailesh Rajnikant Parekh N

N.Sowri, S/o.Nambikkai, Vs The Commissioner of