V. Selvarajan, S/O. Varadhan, v. The State Of Tamil Nadu,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.12.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Review Application No.694 of 2017 against W.P.No.38394 of 2004 1.The Deputy Commissioner of Income-Tax, Central Circle-I (6), No.108, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
2.The Assistant Commissioner of Income-Tax, Central Range-I (4), No.108, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
3.The Tax Recovery Officer-I Central, No.108, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
4.The Tax Recovery Officer-IX, Company Range VI, Room No.703, 7th Floor, New Block, No.121, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
...Petitioers/Respondents Vs.
M/s.South Asian Financial Exchange Ltd., rep. by its Authorised Signatory, No.34, Dr.P.V.Cherian Crescent, Off. Ethiraj Salai, Egmore, Chennai-600 008.
...Respondent/Petitioner
Review application filed under Article 226 of the Constitution of India read with Section 114 (Order XLVII Rule 3) of Civil Procedure Code to review the judgment dated 11.07.2017 passed in W.P.No.38394 of 2004 and allow this review petition and dismiss the writ petition W.P.No.38394 of 2004. Praying in WP.No.38394/04:-It is prayed that this Hon'ble Court may be pleased to issue a writ of certiorari, or any other writ or order or direction, to call for the records of the Order of Attachement of the immovable property having reference TR
No.74/CR.I/2002-2003 dated:28.06.2002 issued by the 3rd respondent and the consequential Notice for settling Sale Proclamation having reference TR.No.99 dated:30.11.2004 issued by the 4th respondent and qush the same and furher direct the respondents to take steps to dispose of the appeals pending before the Income Tax Appellate Tribunal, Chennai pertaining to the Assessment years 1995-1996, 1997-1998.
For Applicants :
Mr.A.P.Srinivas, SSC For Respondent :
Mr.M.Aravind Subramaniam
O R D E R
Heard Mr.A.P.Srinivas, learned Senior Standing Counsel for the applicants and Mr.Aravind Subramaniam, learned counsel for the respondent.
2.This review application has been filed by the revenue to review the order passed by this Court dated 11.07.2017. In fact, this Court did not pass any order on merits, but merely recorded the stand taken by the revenue. It is pointed out that though the Court has recorded as if the revenue has questioned the stand, it is actually a stand taken by the petitioner in the writ petition.
3.Be that as it may, the fact remains that the writ petitioner/respondent herein has succeeded before the Tribunal, before which it challenged the assessment orders for the years 1995-96 and 1996-97 and the impugned attachment appears to have been made for recovery of the tax and penalty for the said assessment years. Therefore, this Court allowed the writ petition and set aside the order of attachment. 4.The revenue is before this Court seeking for review stating that the order will cover other assessment also, which is stated to be pending.
5.The writ petitioner's/respondent's specific case pertains to the two assessments, which they have succeeded before the Tribunal.
6.This Court has not made any observation, which in any manner affect both the parties. This review application stands dismissed accordingly.
abr Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar
To 1.The Deputy Commissioner of Income-Tax, Central Circle-I (6), No.108, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
2.The Assistant Commissioner of Income-Tax, Central Range-I (4), No.108, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
3.The Tax Recovery Officer-I Central, No.108, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
4.The Tax Recovery Officer-IX, Company Range VI, Room No.703, 7th Floor, New Block, No.121, Mahatma Gandhi road, Nungambakkam, Chennai-600 034.
+1cc to Mr.Aravind Subramaniam, Advocate Sr.No.87596/17 +1cc to Mr.A.P.Srinivas, Advocate SR.No.87634/17 Review Application No.694 of 2017 against W.P.No.38394 of 2004 SJ(CO) sm:11.12.2017