Disposed

Bar Council of Tamil Nadu, v. the Assessing Officer

Madras HC2 Jul 2021WP/12403/2012

Case brief

AI extract

What is this about?

Petitioner sought a Writ of Mandamus to restrain income tax recovery proceedings pending an exemption application. The High Court disposed of the writ as infructuous because the competent authorities had already granted the sought exemption during the pendency of the petition.

What did the court decide?

The writ petition stands disposed of as infructuous upon grant of exemption.

Bar Council of Tamil Nadu, Vs the Assessing Officer — Income Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED :02.07.2021

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CORAM

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THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM

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W.P.No.12403 of 2012 and M.P.No.1 of 2012

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Bar Council of Tamil Nadu, represented by its Secretary, Bar Council, Buildings, High Court Campus, Chennai – 600 104. ... Petitioner

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Vs.

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1.The Assessing Officer,

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Joint Commissioner of Income Tax (OSD) (Exemption) II, Chennai – 600 034.

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2.The Appellate Authority,

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The Commissioner of Income Tax (Appeals) – XII, Chennai – 600 034.

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3.The Member (Exemption),

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Central Board of Direct Taxes,

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Government of India, New Delhi – 110 055.

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4.Union of India,

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Represented by the Secretary, Ministry of Finance, Department of Revenue, New Delhi – 110 055. ... Respondents

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PRAYER: This Writ Petition filed under Section 226 of the Constitution of India praying to issue a Writ of Mandamus forbearing the first respondent from in any manner proceedings with the recovery of income tax or surcharge or interest or penalty pursuant to the assessment made in reference to the assessment year 2003-2004, 2005-2006, 2006-2007, 2007-2008, 2008-2009, 2009-2010 till the disposal of the application filed under Section 119(2)(b) of the Income Tax Act, 1961 by the petitioner herein before the third respondent on 19.07.2011.

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

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For Petitioner : Mr.S.R.Raghunathan

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For Respondents: Mrs. Hema Muralikrishnan

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Senior Standing Counsel (Income Tax) for R1 to R3

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Mr.T.V.Krishnamachari

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Central Government Standing Counsel for R4

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O R D E R

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The respective learned Counsels appearing for the petitioner and respondents made a submission that during the pendency of this writ petition, the Competent Authorities granted exemption as sought for by the petitioner. In view of the fact that the grievances of the writ petitioner has been redressed, no further adjudication needs to be entertained in respect of the grounds raised in the writ petition.

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Accordingly, the writ petition stands disposed of as infructuous . No costs. Consequently, connected the Miscellaneous Petition is closed.

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Sd/-

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Assistant Registrar(CS-IX)

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//True Copy//

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Sub Assistant Registrar

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Pns

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1.The Assessing Officer, Joint Commissioner of Income Tax (OSD) (Exemption) II, Chennai – 600 034.

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2.The Appellate Authority,

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The Commissioner of Income Tax (Appeals) – XII, Chennai – 600 034.

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3.The Member (Exemption), Central Board of Direct Taxes, Government of India, New Delhi – 110 055.

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4.The Secretary, Union of India, Ministry of Finance, Department of Revenue, New Delhi – 110 055.

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

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+1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.30778

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W.P.No.12403 of 2012 and M.P.No.1 of 2012

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PCH(CO) CB(04/08/2021)

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

Bar Council of Tamil Nadu, v. the Assessing Officer

Case brief

What is this about?

What did the court decide?

Bar Council of Tamil Nadu, v. the Assessing Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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