Pl.Vairam v. The Commissioner Of Income Tax-1

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 02.04.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN PL.Vairam ... Petitioner /vs./ 1.The Commissioner of Income Tax - I, Madurai.

2.The Assistant Commissioner of Income Tax, Circle -1, Madurai 625 002.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the respondent to grand the refund eligible under section 10(10C) of Income Tax Act to the petitioners as amount received by an employee on his Voluntary Retirement Scheme an amount of five lacs is not treated as taxable income.

For Petitioner : M/s.M.Rajeswari for Mr.T.Bashyam For Respondents : Mr.N.Dilip Kumar Standing Counsel 1/3

ORDER

The petitioner has filed this writ petition for a Mandamus to direct the respondent to grand refund eligible under Section 10(10C) of Income Tax Act to the petitioner.

2.The learned counsel for the respondents fairly concedes that the petitioner may be eligible for re-fund under Section 10(10C) of the Income Tax Act, 1961. 3.Recording the same, the Writ Petition is disposed of by directing the respondents to process the re-fund as expeditiously as possible, preferably within a period of eight weeks from today. No costs. Index : Yes / No 02.04.2024 Internet : Yes / No mm 2/3

C.SARAVANAN, J.

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