C.Nedumudikkilli v. The Commissioner Of Income Tax (Appeals) 18
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :27.02.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.32855 of 2023 and W.M.P.Nos.32488 & 32489 of 2025 C.Nedumudikkilli
...Petitioner
Vs.
1. The Commissioner of Income Tax (Appeals)-18 New Building, New No.46, Old No.108, III Floor, Room No.303, Mahatma Gandhi Road, Chennai - 600 034.
2. The Assistant Commissioner of Income Tax Central Circle 1 (1) Room No.320, Investigation Wing, No.46, M.G.Road, Nungambakkam, Chennai - 600 034.
...Respondent
Prayer :- Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records on the file of the respondent No.1 relating to the impugned order dated 28.06.2022 and to quash the same inasmuch as with respect to the assessment years 2002-2003, 2003-2004 and 2004 and 2005 and consequently, to direct the respondents to return/refund the seized amount of Rs.61,05,495/- along with interest at the rate of 12% p.a. to the petitioner. For Petitioner : Mr.T.Sai Krishnan for Mr.S.Kishore Kumar For Respondents : Mr.A.N.R.Jayaprathap, Junior Standing Counsel 1/4
Order Heard Mr.T.Sai Krishnan, learned counsel appearing for the petitioner and Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel for respondents
2. The learned counsel for the petitioner submits that though the petitioner has sought for a larger relief, (viz., seeking to quash the impugned order) suffice it would be, if this Court issues a direction, permitting the petitioner to file an appeal before the Appellate Authority, so that the petitioner would be able to establish his case before the Appellate Authority.
3. The learned Junior Standing Counsel for the respondents fairly submitted that since the petitioner has confined the prayer, and only seeks permission of this Court to avail the Appeal remedy, this Court may pass orders, as it deems fit.
4.
Considering the fact that the petitioner has now restricted their 2/4
prayer and sought for a direction permitting them to file Appeal before the Appellate Authority, this Court is inclined to pass/issue the following orders/directions:- i) The petitioner is permitted to approach the Appellate Authority by way of Appeal as against the order, which is impugned herein within a period of 30 days from the date of receipt of a copy of this order and the same shall be entertained by the Appellate Authority, without raising any ground on limitation aspect and disposed of in accordance with law 5.
The Writ Petition is dismissed with liberty, as stated supra. No costs. Consequently, connected Miscellaneous Petitions are closed. 27.02.2025 sd Index : yes/no To
1. The Commissioner of Income Tax (Appeals)-18 New Building, New No.46, Old No.108, III Floor, Room No.303, Mahatma Gandhi Road, Chennai - 600 034.
2. The Assistant Commissioner of Income Tax Central Circle 1 (1) 3/4
Room No.320, Investigation Wing, No.46, M.G.Road, Nungambakkam, Chennai - 600 034. Krishnan Ramasamy,J., sd W.P.No.32855 of 2023 27.02.2025 4/4