Petitioner sought a declaration that a CBDT Circular was invalid. Counsel submitted the Supreme Court landmark judgment served the petition's purpose as the petitioner's entitlement was already settled. The court disposed of the writ petition with no order as to costs.
The Writ Petition stands disposed of with no order as to costs.
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.P.No.10585 of 2007
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.10585 of 2007
Association of Reserve Bank Early Retirees, Reptd. by its President, T.V.Subramanian
.. Petitioner
Versus
.. Respondents
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W.P.No.10585 of 2007
Prayer :
Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration declaring the Circular No.F.No.225/74/2005IT-A-II, dated 25th September, 2005 issued by the 1st respondent herein as invalid.
For Petitioner : Ms.Sree Lakshmi Valli for Mrs.Mallika Srinivasan
For Respondents : Mr.T.Poornam, Asst. by Mr.V.S.Rishwanth, for R2
: No appearance for RR-1 and 3
ORDER
(Order of the Court is made by the Hon'ble Chief Justice)
Learned Counsel for the petitioner submits that subsequent to the judgment delivered by the Hon'ble Apex Court in the case of Chandra Ranganathan Vs. Commissioner of Income-Tax reported in [2010] 195 Taxman 418 (SC) , the Central Board of Direct Taxes has taken a decision that the petitioner is entitled for the benefit.
This Writ Petition stands disposed of. There shall be no order as to costs. Consequently, M.P.Nos.2 and 3 of 2007 are closed.
(S.V.G., CJ.) (D.B.C., J.)
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W.P.No.10585 of 2007
Index
Index : yes/no Speaking order/Non-speaking order Neutral Citation : yes/no grs
20.03.2024
To
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W.P.No.10585 of 2007
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
grs
W.P.No.10585 of 2007
20.03.2024
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Colour shows how this judgement treated each authority
Chandra Ranganathan Vs. Commissioner of Income-TaxReferred¶25
[2010] 195 Taxman 418 (SC)
1 provisions across 1 enactments
Association of Reserve Bank Early Retirees Repd. by T.V. Subramanian
Central Board of Direct Taxes Repd. by Secretary, Department of Revenue
Reserve Bank of India Dept. of Administration & Personnel Management
Commissioner of Income-tax (Appeals) IV
Sanjay V. Gangapurwala
D. Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
