Writ petition seeking refund of an attached amount for AY 2008-09 following an ITAT order in the petitioner's favour. The court, without expressing any opinion on merits and with consent, directed the assessing authority to consider the refund representation dated 10.02.2024 within 60 days.
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W.P.(MD) No.8328 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 01.04.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No.8328 of 2024
L.P.Ramkumar
... Petitioner
Vs.
Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Mandamus directing the respondents to refund the attached amount pertaining to the assessment year 2008-2009 in respect of the petitioner's PAN No.AAGHR6284M by considering the petitioner's representation dated 10.02.2024 within the time limit that may be fixed by this Court.
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W.P.(MD) No.8328 of 2024
For Petitioner : M/s.A.Niveditha For Respondents : N.Dilip Kumar *****
O R D E R
The petitioner has filed this Writ Petition for issuance of a Writ of Mandamus directing the respondents to refund the attached amount pertaining to the Assessment Year 2008-2009 in respect of the petitioner's PAN No.AAGHR6284M by considering her representation dated 10.02.2024.
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W.P.(MD) No.8328 of 2024
claim for refund arising out of the order passed by the Income Tax Appellate Tribunal on 15.09.2023 in ITA No.2339/CHNY/2019, within a period of 60 days from the date of receipt of a copy of this order. No costs.
01.04.2024
Index: Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order
JEN
Copy To:
https://www.mhc.tn.gov.in/judis ____________ Page No. 3 of 4_
W.P.(MD) No.8328 of 2024
C.SARAVANAN, J.
JEN
W.P.(MD) No.8328 of 2024
01.04.2024
https://www.mhc.tn.gov.in/judis ____________ Page No. 4 of 4_
1 issue framed by the court
Should the income tax authorities consider and decide the petitioner's representation for refund of the amount attached for AY 2008-09 following the ITAT order?
1 provisions across 1 enactments
L.P.Ramkumar
The Chief Commissioner of Income Tax, Trichy
The Joint Commissioner of Income Tax, Range I, Trichy
The Income Tax Assessing Officer – 2(1), Trichy
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
