K K 308 Pavalathanoor Lakshmipri v. Chief Commissioner Of Income Tax

W.P.No.8708 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.04.2024

CORAM:

THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.8708 of 2024 and W.M.P.No.9730 of 2024 K K 308 Pavalathanoor Lakshmipri, Agr Co-op Credit Society Limited, Rep. by its Secretary Mr. R. Baskar, Palathanoor Omalur, Salem 636 016, Tamil Nadu, India.

...Petitioner

Vs.

Chief Commissioner of Income Tax, Coimbatore, No.63, Race Course Road, Coimbatore - 641 018.

... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records in the file of the respondent and quash the impugned order passed by the respondent under Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as "Act") in DIN and Order No. ITBA/COM/F/17/2023-24/1059178678(1) dated 29.12.2023 in PANAABAK0853D for the Assessment Year ('AY') 2019-20 and direct the respondent to condone the delay in filing return of income u/s 139(1) of the Income Tax Act,1961 ( 'Act' ).

https://www.mhc.tn.gov.in/judis 1/2

W.P.No.8708 of 2024 SENTHILKUMAR RAMAMOORTHY,J.

Kj For Petitioner : Ms. N. V. Lakshmi For Respondent : Dr. B. Ramaswamy, Senior Standing Counsel

O R D E R

Although the petitioner has challenged an order under Section 119(2)(b) of the Income Tax Act, 1961, on perusal of the order, it appears that the petitioner's application for condonation of delay was allowed. Consequently, the grievance of the petitioner stands redressed. In view thereof, W.P.No.8708 is closed without any order as to costs. Consequently, connected miscellaneous petition is closed. 02.04.2024 Index : Yes / No Internet : Yes / No kj To Chief Commissioner of Income Tax, Coimbatore, No.63, Race Course Road, Coimbatore - 641 018.

W.P.No.8708 of 2024 and W.M.P.No.9730 of 2024 https://www.mhc.tn.gov.in/judis 2/2