Anand Cine Service Private Limited v. The Central Board Of Direct Taxes

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.11.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Anand Cine Service Private Limited, Represented by its Director, A.Anand Prasad, No.3, Sarangapani Street, T.Nagar, Chennai-600 017.

... Petitioner Vs.

The Central Board of Direct Taxes, Represented by its Director, Department of Revenue, Ministry of Finance, Government of India, New Delhi-110 001.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the Respondent to consider the petition filed by the petitioner under Section 119(2)(b) of the Income Tax Act, 1961 seeking condonation of delay in filing Form 10-IC and to dispose of this petition expeditiously, in accordance with law. For Petitioner : Mr.Suhrith Parthasarathy For Respondent : Mrs.S.Premalatha Standing Counsel

ORDER

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By consent of learned counsel on both sides, this writ petition is taken up for final disposal at the admission stage itself.

2. The writ petition has been filed praying for a writ of Mandamus to direct the Respondent to consider the petition dated 19.07.2024 filed under Section 119(2)(b) of the Income Tax Act, 1961.

3. At the outset, Mrs.S.Premalatha, learned Standing Counsel who takes notice for the Respondent would submit that the representation of the petitioner dated 19.07.2024 would be considered by the Respondent and orders passed within a period of 6 weeks from the date of receipt of a copy of this order, the same was agreed to by the learned counsel for the petitioner.

4. In view of the same, taking into consideration the facts and circumstances of the case and the limited relief sought for in this Writ Petition,there shall be a direction to the Respondent to consider the petitioner's representation dated 19.07.2024, on its own merits and pass appropriate orders in accordance with law, after affording reasonable opportunity of hearing to the petitioner and any other interested persons/stake holders, within a period of six

(6) weeks from the date of receipt of a copy of this order. It is made clear that 2/4

this Court has not expressed any views with regard to the merits of the representation, the concerned respondent shall consider the representation on its own merits and in accordance with law.

5. With the above directions, the writ petition stands disposed of. No costs. 06.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No mka To:

The Director, The Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi-110 001.

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MOHAMMED SHAFFIQ, J.

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