Dismissed

Star Health and Allied Insurance Co. Ltd. v. the Assistant Commissioner of Income Tax

Madras HC5 Nov 2024WA/900/2023

Case brief

AI extract

What is this about?

Insurance company appealed against an order dismissing miscellaneous petitions in a disposed writ petition concerning its income tax refund. The Division Bench found nothing wrong with the impugned order and dismissed the appeal, with no order as to costs.

What did the court decide?

None granted; appeal dismissed with no order as to costs.

Star Health and Allied Insurance Co. Ltd. Vs the Assistant… — Income Tax | Madras HC (2024)

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WA No.900 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 05.11.2024

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CORAM

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THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE

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AND

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THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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WA No.900 of 2023 and CMP No.8964 of 2023

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M/s.Star Health and Allied Insurance Co. Ltd, rep. By its Chief Financial Officer, Nilesh Kambli

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: Appellant

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versus

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The Assistant Commissioner of Income Tax, Company Circle VI (4) 7^th Floor, New Block, Room No.705, 121, Mahathma Gandhi Road, Chennai 600 034 : Respondent

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Prayer: Writ appeal filed under Clause 15 of the Letters Patent against the order of the learned Single Judge dated 03.03.2023 in WMP No.1851 of 2023 in WP No.3582 of 2012.

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For Appellant : Mr.G.Baskar For Respondent : Mr.S.Premalatha, Junior Standing Counsel

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Page 1 of 4

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

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WA No.900 of 2023

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JUDGMENT

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(Judgment of the Court was made by the Hon'ble Chief Justice)

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Appellant is aggrieved by order dated 03.03.2023 passed by learned Single Judge of this Court dismissing the miscellaneous petitions that appellant had filed in an already disposed of writ petition.

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We find nothing wrong with the impugned order. In fact, the Joint Commissioner has proceeded to pass an order, though respondent was directed to await final decision of the Apex Court. According to petitioner, the refund was only of Rs.22,24,10,646/-; whereas the refund should have been much more.

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In fact, in our view, the Joint Commissioner should not have even

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passed such an order when the Court had directed respondent to await final decision of the Apex Court.

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Page 2 of 4

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

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WA No.900 of 2023

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Appeal stands dismissed. There will be no order as to costs. Consequently, the interim application also stands disposed of.

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(K.R.SHRIRAM, CJ.) (SENTHILKUMAR RAMAMOORTHY, J.) 05.11.2024

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Index : Yes/No Neutral Citation : Yes/No tar

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The Assistant Commissioner of Income Tax, Company Circle VI (4) 7^th Floor, New Block, Room No.705, 121, Mahathma Gandhi Road, Chennai 600 034

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Page 3 of 4

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

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WA No.900 of 2023

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THE HON'BLE CHIEF JUSTICE

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AND

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SENTHILKUMAR RAMAMOORTHY, J.

(tar)

WA No.900 of 2023

05.11.2024

Page 4 of 4

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

Star Health and Allied Insurance Co. Ltd. v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Star Health and Allied Insurance Co. Ltd. v. the Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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