An appeal challenging an Income Tax order was dismissed as infructuous because the spouses had obtained a divorce where jewels were ordered to remain with the wife, making the relief sought unnecessary.
The writ appeal was dismissed with no costs awarded. The jewels were not restored.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.A.(MD) No.1175 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.11.2024
CORAM:
THE HONOURABLE MR.JUSTICE RMT.TEEKAA RAMAN and THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR
W.A.(MD) No.1175 of 2020
R.Purushothaman
... Appellant
-vs-
1.P.Janarthana
2.The Principal Commissioner of Income Tax Madurai-1 No.2, V.P.Rathinasamy Nadar Road Bibikulam, Madurai
3.The Assistant Commissioner of Income Tax Central Circle-I Income Tax Staff Quarters Campus Kulamangalam Main Road Madurai
4.The Assistant Commissioner of Income Tax Circle-I 40, Rehmath Nagar East Kamaraj Nagar, Tirunelveli-627 002
Page 1 of 5
5.The Deputy Commissioner of Income Tax 40, Rehmath Nagar East Kamaraj Nagar Tirunelveli-627 002
W.A.(MD) No.1175 of 2020
6.The Income Tax Officer (H.Qrs)-I Office of the Principal Commissioner of Income Tax Madurai-1 No.2, V.P.Rathinasamy Nadar Road Bibikulam, Madurai ... Respondents
Writ Appeal filed under Clause 15 of Letters Patent to set aside the order, dated 11.09.2020, passed in W.P.(MD) No.12985 of 2019, on the file of this Court.
For Appellant : Ms.P.Jessi Jeeva Priya For Respondents : Ms.Lita Srinivasan for R1 Ms.M.Rajeswari Junior Standing Counsel for Income Tax Department for R2 to R6
J U D G M E N T
[Judgment of the Court was made by RMT.TEEKAA RAMAN, J.]
Learned counsel for the appellant would submit that the jewels
seized by the respondent – Income Tax Department in connection with a raid conducted by them in the house of the appellant / husband have been handed
Page 2 of 5
W.A.(MD) No.1175 of 2020
over by the respondent – Income Tax Department to the first respondent / wife and pending this writ appeal, the appellant and the first respondent have obtained divorce from the court of law, wherein the jewels presented by her parents at the time of her marriage with the appellant were ordered to be kept by her. Therefore, the relief sought for in this writ appeal has now become infructuous.
2. Recording the above submission, this writ appeal is dismissed as infructuous. No costs.
[T.K.R., J.] [N.S., J.]
11.11.2024
NCC : Yes / No Index : Yes / No Internet : Yes / No
krk
To: 1.The Principal Commissioner of Income Tax, Madurai-1, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai.
Page 3 of 5
2.The Assistant Commissioner of Income Tax, Central Circle-I, Income Tax Staff Quarters Campus, Kulamangalam Main Road, Madurai.
W.A.(MD) No.1175 of 2020
3.The Assistant Commissioner of Income Tax, Circle-I, 40, Rehmath Nagar East, Kamaraj Nagar, Tirunelveli-627 002.
4.The Deputy Commissioner of Income Tax, 40, Rehmath Nagar East, Kamaraj Nagar, Tirunelveli-627 002.
5.The Income Tax Officer (H.Qrs)-I, Office of the Principal Commissioner of Income Tax, Madurai-1, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai.
_____________ Page 4 of 5_
W.A.(MD) No.1175 of 2020
RMT.TEEKAA RAMAN, J. AND N.SENTHILKUMAR, J.
krk
W.A.(MD) No.1175 of 2020
11.11.2024
_____________ Page 5 of 5_
R.Purushothaman
1.P.Janarthana
The Principal Commissioner of Income Tax Madurai
The Assistant Commissioner of Income Tax Central Circle-I
The Assistant Commissioner of Income Tax Circle-I
The Deputy Commissioner of Income Tax
RMT.TEEKAA RAMAN
N.SENTHILKUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
