Madras High CourtWP/20600/2023disposed of

Muthukumaran Rangarajan v. Income Tax Officer

2023-12-19Honourable Mr Justice Krishnan Ramasamy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.03.2024

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.

No.20600 of 2023 Muthukumaran Rangarajan ... Petitioner -vsIncome Tax Officer Ward 3, Cuddalore Income Tax Office, Soorappa Naicken Chavadi, Cuddaloe 607 002.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records in PAN AABPR6319Q for assessment year AY 2013-14 and quash the Impugned Rectification Order u/s.5(2) of the Vivad Se Vishwas Act, 2020 in DIN & Letter No. ITBA/ADM/S/26/202324/1052638925(1) dated 08.05.2023 passed by the Respondent in consequential to Impugned Rectification Order u/s.5(2) of the Vivad Se Vishwas Act, 2020 in DIN & Letter No. DIN & Letter No. 1/4

ITBA/ADM/S/26/2023-24/1052636857(1) dated 08.05.2023 and further direct the respondent to issue the refund as granted vide Order u/s.5(2) of the Vivad Se Vishwas Act, 2020 in DIN & Letter No. ITBA/COM/F/17/2022-23/1043834950(1) dated 13.07.2022. For Petitioner : Ms.G.Vardini Karthik For Respondent : Mrs.S.Premalatha, Jr. SC **********

ORDER

Both learned counsel for the petitioner and learned junior standing counsel for the respondent submit that the penalty amount was refunded and such refund was received by the petitioner. Therefore, all proceedings relating to W.P.No.20600 of 2023 are closed.

25.03.2024 rna Index : Yes / No Internet : Yes / No To Income Tax Officer 2/4

Ward 3, Cuddalore Income Tax Office, Soorappa Naicken Chavadi, Cuddaloe 607 002.

SENTHILKUMAR RAMAMOORTHY,J 3/4

rna 25.03.2024 4/4