A.Thanraj v. The Director(Ot)

W.P.(MD)No.25562 of 2019 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.07.2020

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.25562 of 2019 and W.M.P.(MD).No.23086 of 2019 A.Thangaraj ... Petitioner Vs 1.The Director (OT), Central. Board of Direct Taxes, New Delhi-2.

2.The Principal Chief Commissioner of Income Tax, Tamil Nadu, 121, Mahatma Gandhi Road, Chennai-600 084.

3.The Commissioner, Income Tax-2 Officer, 2.V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002.

... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, directing the first respondent to dispose petitioner's review application dated 06.12.2015 by accepting his revised assessment return for the year 2009-2010 and refund the tax deduction amount as sum of Rs.4,45,391/- with 6% interest for annum within the time limit that may be stipulated by this Court.

For Petitioner : Mr.D.Selvanayagam For Respondents : Mrs.S.Srimathy Special Government Pleader

ORDER

Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents.

2.The petitioner is an assessee under the respondents. Some issues had arisen regarding the assessment of the petitioner for the year 2009-2010. The petitioner had given a Review Application in this regard on 06.12.2015. All that the petitioner wants is consideration of the said Review Application. The competent Authority is the Central Board of Direct Taxes. The competent Authority namely Central Board of Direct Taxes is directed to dispose of the petition mentioned Application on merits and in https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P.(MD)No.25562 of 2019 accordance with law within a period of eight weeks from the date of receipt of a copy of this order. I make it clear that I have not gone into the merits of the case.

3.The Writ Petition stands disposed of on these terms. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar (CS-II) // True Copy // / /2020 Sub Assistant Registrar(CS) tsg To 1.The Director (OT), Central Board of Direct Taxes, New Delhi-2.

2.The Principal Chief Commissioner of Income Tax, Tamil Nadu, 121, Mahatma Gandhi Road, Chennai-600 084.

3.The Commissioner, Income Tax-2 Officer, 2.V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002.

Note:

1.Issue order copy within one day after the same received by the Court Officers Section.

2.In view of the present lock down owing to COVID19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

W.P.(MD)No.25562 of 2019 09.07.2020 SMA/13/07/2020/2P/4C https://hcservices.ecourts.gov.in/hcservices/ 2/2