Disposed

Kuzhanthai velu Ragothaman v. The Chairman

Madras HC14 Feb 2023WP/3382/2023

Case brief

AI extract

What is this about?

In this writ petition, the Court directed the Chairman, CBDT, to dispose of the petitioner's representation seeking condonation of delay in the remaining tax payment under the Income Declaration Scheme, 2016, within twelve weeks.

What did the court decide?

Direction to the 1st respondent to pass final orders on the petitioner's representation dated 17.10.2022 within twelve weeks from the date of receipt of a copy of this order.

Kuzhanthai velu Ragothaman Vs The Chairman — Income Tax | Madras HC (2023)

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W.P.No.3382 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 14.02.2023

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CORAM

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THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE

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W.P.No.3382 of 2023 and W.M.P.No.3453 of 2023

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Kuzhanthai Velu Ragothaman ... Petitioner

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Vs.

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1.The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, Secretariat Building, New Delhi.

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2.The Principal Commissioner of Income Tax - III, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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3.The Additional Commissioner of Income Tax, Range 19, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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4.The Deputy Commissioner of Income Tax, Non Corporate Circle 19 (1),

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https://www.mhc.tn.gov.in/judis

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W.P.No.3382 of 2023

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No.121, Mahatma Gandhi Road, Nungambakkam,

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Chennai - 600 034. ... Respondents

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PRAYER: Writ Petition has been filed under Article 226 of the Constitution of India to issue a Writ of mandamus, directing the 1st respondent to dispose of the application dated 17.10.2022 filed by the petitioner seeking to condone the delay in paying the balance of tax as payable by the petitioner under the Income Declaration Scheme, 2016 by giving the benefit of the said scheme to the petitioner.

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For Petitioner : Mr.Waraon and Sai Rams

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For Respondents : Mr.R.S.Balaji Standing Counsel Assisted by Mrs.S.Hemalatha Junior Standing Counsel

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ORDER

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The petitioner has applied under the Income Declaration Scheme,

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Admittedly, he has not paid the entire dues as per the scheme, but he has paid a major portion of it, i.e., 94% . The petitioner has given a representation on 17.10.2022 to the respondent, seeking to condone the delay in paying the balance amount together with interest. The petitioner

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https://www.mhc.tn.gov.in/judis

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W.P.No.3382 of 2023

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seeks for early disposal of the said representation in this Writ Petition.

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Heard, Mr.Waraon and Sai Rams, learned counsel for the petitioner and Mr.R.S.Balaji, learned Standing Counsel assisted by Mrs.S.Hemalatha,

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learned Junior Standing Counsel appearing for the respondents.

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No prejudice would be caused to the respondents, if the aforementioned representation dated 17.10.2022 sent by the petitioner is considered on merits and in accordance with law within a time frame to be fixed by this Court.

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For the foregoing reasons, this Court directs the first respondent to pass final orders on merits and in accordance with law on the petitioner's representation dated 17.10.2022, seeking to condone the delay in paying the balance amount together with interest under the Income Declaration Scheme, 2016 within a period of twelve weeks from the date of receipt of a copy of this order.

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https://www.mhc.tn.gov.in/judis

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W.P.No.3382 of 2023

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With the aforementioned directions, this Writ Petition is disposed

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of. No Costs. Consequently, the connected Writ Miscellaneous Petition is closed.

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14.02.2023

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Index : Yes/No Speaking Order : Yes / No Neutral Citation Case: Yes / No ab

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https://www.mhc.tn.gov.in/judis

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W.P.No.3382 of 2023

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1.The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, Secretariat Building, New Delhi. 2.The Principal Commissioner of Income Tax - III, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 3.The Additional Commissioner of Income Tax, Range 19, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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4.The Deputy Commissioner of Income Tax, Non Corporate Circle 19 (1), No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034.

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https://www.mhc.tn.gov.in/judis

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W.P.No.3382 of 2023

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ABDUL QUDDHOSE. J.,

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W.P.No.3382 of 2023

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14.02.2023

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https://www.mhc.tn.gov.in/judis

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Kuzhanthai velu Ragothaman v. The Chairman

Case brief

What is this about?

What did the court decide?

Kuzhanthai velu Ragothaman v. The Chairman

Case brief

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