Dismissed

P.T.Rajan v. the Income Tax Settlement

Madras HC23 Mar 2021WP/20233/2004

Case brief

AI extract

What is this about?

This court dismissed a writ petition seeking to quash an order of the Deputy Commissioner of Income Tax relying on a previous judgment in W.P.No.16830 of 2004. The petitioner argued that interest under Section 234(B) was not payable. The court directed the respondent to calculate interest as per the earlier order.

What did the court decide?

Writer Petition dismissed; respondent directed to calculate interest in terms of the order in W.P.No.16830 of 2004.

P.T.Rajan Vs the Income Tax Settlement — Income Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 23.03.2021

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CORAM:

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THE HONOURABLE MR. JUSTICE C.SARAVANAN

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W.P.No.20233 of 2004

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P.T.Rajan ... Petitioner

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Vs.
1.The Income Tax Settlement Commission,
Additional Bench,
488-489, Anna Salai, Chennai – 600 035.
2.The Union of India,
Represented by The Chairman,
Central Board of Direct Taxes,
North Block, New Delhi.
3.The Commissioner of Income Tax,
D.P.Thottam, Mahathma Gandhi Road,
Pondicherry – 605 002.
4.The Deputy Commissioner of Income Tax,
Circle I,
Income Tax Office, Surappa Naicken Chavady,
Cuddalore – 607 002. ... Respondents
PRAYER:- Writ Petition is filed under Article 226 of the
Constitution of India praying for the issuance of Writ of
Certiorari, to call for the records of the fourth respondent,
Deputy Commissioner of Income Tax Circle I, Cuddalore in its
file G.I.No.11726/R dated 10.06.2004, quash the same.

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For Petitioner : Mr.J.Balachander

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For Respondents : Mr.A.N.R.Jayaprathap Standing Counsel

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O R D E R

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Though this case was heard at length, it is noticed that the impugned order is a consequential order pursuant to an order dated 23.02.2004 which was independently challenged by the petitioner in W.P.No.16830 of 2004 which was disposed by an order dated 16.09.2019. As per the said order interest is payable under Section 234(B) till date of admission of the case by the Settlement Commission under section 234B of the https://hcservices.ecourts.gov.in/hcservices/ Income Tax Act, 1961. In other words interest is payable till

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27.08.1996 and not thereafter.

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2.According to the petitioner, the interest which has been calculated under Section 139(8) has to go and therefore an interest under Section 234(B) is not payable by the petitioner. Since the issue is covered by the decisions of the High Court in W.P.No.16830 of 2004 filed by the petitioner by an order dated 16.09.2019, I do not find any merits in the present writ petition.

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3.This Writ petition then stands dismissed, in view of the order dated 16.09.2019 of this court in W.P.No.16830 of 2004. The respondent is therefore directed to be calculate the interest in terms of the order passed in W.P.No.16830 of 2004 dated 16.09.2019 and serve a notice on the petitioner.

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4.Writ Petition stands dismissed with the above
observations. No costs.
Sd/-
Assistant Registrar(CS-VI)
//True copy//
Sub Assistant Registrar
jas
To
1.The Income Tax Settlement Commission,
Additional Bench,
488-489, Anna Salai, Chennai – 600 035.
2. The Chairman,
The Union of India,
Central Board of Direct Taxes,
North Block, New Delhi.
3.The Commissioner of Income Tax,
D.P.Thottam, Mahathma Gandhi Road,
Pondicherry – 605 002.
4.The Deputy Commissioner of Income Tax,
Circle I,
Income Tax Office, Surappa Naicken Chavady,
Cuddalore – 607 002.
+1cc to Mr.AP.Srinivas, Advocate SR.No.18811

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W.P.No.20233 of 2004

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GSM(CO) https://hcservices.ecourts.gov.in/hcservices/ GMY(04/06/2021)

P.T.Rajan v. the Income Tax Settlement

Case brief

What is this about?

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P.T.Rajan v. the Income Tax Settlement

Case brief

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