The Official Assignee v. R.Radhakrishnan
IN THE HIGH COURT OF JUDICATURE AT MADRAS
(IN INSOLVENCY) TUESDAY, THE 12TH DAY OF DECEMBER 2017 THE HON'BLE MR.JUSTICE R.SUBRAMANIAN APPLN.NO.250 OF 2017 IN IP.NO.6 OF 2004 IP No.6 of 2004 In the matter of Presidency Towns Insolvency Act 1909 and In the matter of R.Radhakrishnan
...Petitioner/Debtor
R.Radhakrishnan, S/o.Ramasamy, residing at Door No.14/2, Police Manickam Street, Ayanavaram, Chennai 600 023.
... Petitioner/Debtor APPLN.NO.250 OF 2017 The Official Assignee, High Court, Madras ... Applicant -VS1.R.Radhakrishnan Now at No.30, Muruga Bavanam, 5th Circular Road, Jawahar Nagar, Chennai 82.
2.The Income Tax Officer, Non Corporate Range - 10, 112, Ithamar Gandhi Salai, Chennai 34.
... 2nd Respondent 3.R.Priyadarshini, D/o.R.Radhakrishnan, No.30, Muruga Bavanam,
5th Circular Road, Jawahar Nagar, Chennai 82.
... 3rd Respondent Application praying that this Hon'ble Court be pleased to direct the Jurisdictional Assessing Officer (The Dy.Commissioner of Income Tax/Respondent) to accept the Return of Income for the Assessment years 2012-13 and 20162017 in the above Insolvents Estate manually and complete the assessment in accordance with law after affording due opportunities to the official assignee The above application coming on this day before this court for hearing in the presence of Mr.J.Balachander, advocate for the Official Assignee, the applicant herein and of Mr.P.Rathanavel, Advocate for the 1st Respondent / Insolvent, Mr.M.Swaminathan, advocate for the 2nd respondent herein and upon reading the judges Summon and report of the Official Assignee filed herein, THE COURT MADE THE FOLLOWING ORDER :
The Official Assignee seeks direction to the 2nd respondent/The Deputy Commissioner of Income Tax to accept the return of income of the Co-sharer Ms.R.Priyadarshini assessed to Income Tax by the 2nd respondent in PAN No.CIWPP5322A without insisting on payment of interest under Section 234A, 234B and 234C of the Income Tax Act, 1961.
2.Since, the question relating to payment of interest in respect of assessments filed by the Official Assignee are subject matter of appeal pending before the Hon'ble Supreme Court, this application is ordered for the present and the liability for payment of interest will be decided upon the pronouncement by the Hon'ble Supreme Court.
WITNESS, THE HON'BLE MS. INDIRA BANERJEE, CHIEF JUSTICE, HIGH COURT AT MADRAS, AFORESAID THIS THE 12TH DAY OF DECEMBER 2017.
SD/- ASSISTANT REGISTRAR Original Side - I //CERTIFIED TO BE TRUE COPY// DATED THIS THE DAY OF 2017 MANAGER INSOLVENCY OFFICE From 25th Day of September 2008 the Registry is issuing certified copies of the Orders/Judgments/Decrees in this format.
cns-02.01.2018 HIGH COURT, MADRAS APPLN.No.250 OF 2017 IN I.P.NO.6 OF 2004 THE HON'BLE MR.JUSTICE R.SUBRAMANIAN ORDER DATED:12.12.2017 FOR APPROVAL:04/01/2018 APPROVED ON :04/01/2018 COPY TO:- THE OFFICIAL ASSIGNEE HIGH COURT, MADRAS.