The Court allowed the Horizontal Application conceding a 195-day delay in payment of deficit court fee. The single-judge bench of the Madras High Court found the application disposed as the fee was paid.
Delay of 195 days in paying deficit court fee was condoned, and the application was allowed.
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.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.06.2026
CORAM
THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI,
CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE G.ARUL MURUGAN
CMP No.9669 of 2026
in WA SR No.190573 of 2025
Appellant(s)
Vs
Respondent(s)
For Appellant(s): Mr. A.P.Srinivas Babu Senior Standing Counsel
The Hon’ble Chief Justice and G.Arul Murugan, J.
ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
Learned Senior Standing Counsel appearing for the applicant
submits that the deficit court fee has been paid.
Accordingly, this application is allowed.
(SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 10.06.2026
sra
CMP No.9669 of 2026 in WA SR No.190573 of 2025
1 issue framed by the court
Whether delay in payment of deficit court fee should be condoned.
Deputy Commissioner Of Income Tax Central Wing, Central Circle 2(1), Investigation Wing
Rajan Narasimulu Jayaprakash
Sushrut Arvind Dharmadhikari
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
