Sekar Textiles v. The Income-tax Officer, Nagapattinam / The Registrar, Income-tax Appellate Tribunal, Chennai
[Citation -2020-LL-0204-33]
| Citation | 2020-LL-0204-33 |
|---|---|
| Appellant Name | Sekar Textiles |
| Respondent Name | The Income-tax Officer, Nagapattinam / The Registrar, Income-tax Appellate Tribunal, Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 04/02/2020 |
| Judgment | View Judgment |
| Keyword Tags | recovery of tax • arrears of income-tax |
| Bot Summary: | Order dt.4.2.2020 in W.P.No. Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorarified mandamus calling for the records in M.P.No. 2383 of 1994 on the file of the second Respondent and quash its order dated 26.5.2003 and direct the second Respondent to rehear the appeal I.T.A.No. On the last occasion, the following order was passed by this court on 7.1.2020:- The learned counsel for the Revenue prays for some time to ascertain as to whether the Assessee has paid the amount in pursuance to the order passed by the Tribunal on 23.1.2003, by which only addition of Rs.1,00,000/- was upheld by the Tribunal. Since the learned counsel for the Assessee Mr.K.Ramagopal said to have expired, if the Assessee already paid the tax, the present writ petition filed against the order passed in the Miscellaneous Petition, seeking restoration of the Appeal may have become infructuous. The learned Senior Standing Counsel Ms.Hema Muralikrishnan appearing for the Revenue informed the court today that the recovery of the arrears of tax on the basis of the said addition of Rs.1,00,000/- has been made and therefore, nothing survives for consideration and the Writ Petition has become infructuous. In view of the aforesaid statement, we dismiss the Writ Petition as infructuous with a liberty to the Petitioner to revive the case, if any contrary material is found by the Assessee. |