Deputy Commissioner Of Income Tax v. Shri Nkv Krishna

CMP NO. 29003 of 2024

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-01-2025

CORAM

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN CMP NO. 29003 of 2024 AND CMA SR NO. 146631 OF 2024 Deputy Commissioner of Income Tax (Initiating Officer), (Benami Prohibitaion), Room No.02, Ground Flor, Income Tax, Investigation wing Building, 108, M.G.Road, Nungambakkam, Chennai-600 034 Appellant(s) Vs Shri NKV Krishna R/o. No.11, Shyamala Gardens, Akkarani, ECR, Chennai Respondent(s) CMA SR NO. 146631 of 2024 Deputy Commissioner Of Income Tax 108 NH Road, Nungambakkam, Chennai Appellant(s) Vs N K V Krishna 108 NH Road, Nungambakkam, Chennai Respondent(s) CMP NO. 29003 of 2024 & CMA SR NO. 146631 of 2024 For Appellant(s):

M/s.M. Sheela, Special Public Prosecutor For The Appellant. For Respondent(s):

CHENNAI

ORDER

(Order of the Court was made by the Hon'ble Anita Sumanth J.) The revenue has filed the Miscellaneous Petition seeking condonation of delay of 1 day in filing the Civil Miscellaneous Appeal.

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

2. Upon hearing the submissions of Mrs.Sheela, learned Special Public Prosecutor for the appellant, we see no reason to condone the delay, seeing as ultimately the revenue would seek withdrawal of the Civil Miscellaneous Appeal once admitted.

3. We have had occasion to consider other Civil Miscellaneous Appeals involving identical issues, where, relying on the judgment of the Supreme Court in Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), the Income Tax Department has not been pursuing such appeals.

4. Hence, in the interests of consistency and on the basis of the fair representation by Mrs.Sheela, learned Special Public Prosecutor, the Miscellaneous Petition seeking condonation of delay is dismissed, as also the Civil Miscellaneous Appeal even in the SR stage.

(ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-01-2025 sl https://www.mhc.tn.gov.in/judis