T.R.Srinivasan(Deceased), v. Principal Commissioner Of Wealth Tax-1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.01.2022

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NOS.10014 & 10392 OF 2020 (THROUGH VIDEO CONFERENCING) 1.T.R.Srinivasan (Deceased) 2.Suba Murthy 3.Siddhartha Srinivasan (P2 and P3 are substituted as LRs of the deceased sole petitioner vide order dated 23.12.2021 made in WMP.No.9982 of 2021 in W.P.No.10014 of 2020)

...Petitioners in W.P.No.10014 of 2020

Siddartha Srinivasan

...Petitioner in W.P.No.10392 of 2020

Vs.

The Principal Commissioner of Wealth Tax-I, Room No.701, VII Floor, New Block, No.121, Uthamar Gandhi Road, Chennai - 600 034.

... Respondent in both W.Ps.

Prayer in W.P.No.10014 of 2020:- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, to direct the respondent to consider the petitioner's application dated 22.11.2017 and the compliances made the petitioner on 20.11.2018 pursuant to 02.11.2018 letter and pass appropriate orders by condoning the delay of filing revised return and to grant refund of Rs.21,40,002/- along with interest.

Prayer in W.P.No.10392 of 2020:- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, to direct the respondent to consider the petitioner's application dated 22.11.2017 and the compliances made the petitioner on 20.11.2018 pursuant to 02.11.2018 letter and pass appropriate orders by condoning the https://hcservices.ecourts.gov.in/hcservices/

delay of filing revised return and to grant refund of Rs.4,14,995/- along with interest.

For Petitioner : M/s.S.Gayathri (in both W.Ps) For Respondents : Mrs.Hema Muralikrishnan (in both W.Ps) Senior Standing Counsel COMMON ORDER Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents.

2.These writ petitions are disposed without expressing any opinion on the merits of the case, considering the limited scope of the relief sought for in these writ petitions as prima facie, the issue appears to have been considered and answered in W.P.Nos.28624 and 26828 of 2019 vide order dated 09.09.2019. The respondent is therefore directed to pass appropriate orders on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar jas To The Principal Commissioner of Wealth Tax-I, Room No.701, VII Floor, New Block, No.121, Uthamar Gandhi Road, Chennai - 600 034.

+1cc to Mrs.Hema Muralikrishnan , Advocate, S.R.No.2096 W.P.Nos.10014 & 10392 of 2020 MT(CO) PM/15/02/2022 https://hcservices.ecourts.gov.in/hcservices/