N.R.Narayanan Meyyappan vs The Government Of India on 2 November, 2018

[Cites 3, Cited by 1]

Madras High Court

N.R.Narayanan Meyyappan vs The Government Of India on 2 November, 2018

Bench: K.Ravichandrabaabu

                                                              1

                                      IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     Dated 02.11.2018

                                                          CORAM

                                  THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU

                                                  W.P.No.26686 of 2018

                      N.R.Narayanan Meyyappan.                                        ..Petitioner
                                                             Vs.
                      1.The Government of India,
                        Ministry of Finance Department of Revenue,
                        (Central Board of Direct Taxes),
                        New Delhi.

                      2.The Commissioner of Income Tax IV,
                        Nungambakkam,
                        Chennai 600 034.                                              ..Respondents

                      PRAYER:       Writ Petition filed under Article 226 of the Constitution of India
                      praying to issue a Writ of Mandamus, directing the 2nd respondent to refund a
                      sum of Rs.1,34,743/- claimed as exemption under Section 10 [clause (10) (c)]
                      of the Income Tax Act 1961 it was claimed under the revised returns of Income
                      Tax for the year 2004-2005 on 16/11/2016.
                                    For Petitioner       : M/s.A.L.Ganthimathi
                                   For Respondents    : Mr.Naveen Durai Babu
                                                        Standing Counsel

                                                        ORDER

The petitioner seeks for a mandamus to direct the 2nd respondent to refund a sum of Rs.1,34,743/- as exemption under Section 10 [clause (10) (c)] of the Income Tax Act 1961 claimed under the revised returns of Income Tax for the year 2004-2005 on 16/11/2016. http://www.judis.nic.in 2 K.RAVICHANDRABAABU,J.

krk/vri

2. Heard both sides.

3. It is admitted by the learned counsel for both sides that the issue involved in this case is covered in favour of the petitioner by the order passed by the Apex Court in Civil Appeal No.4411 of 2010 dated 28.09.2015 and an order passed in W.P.No.16748 of 2018 of this Court dated 11.07.2018. Accordingly, the writ petition is allowed and the second respondent is directed to consider the claim of the petitioner for refund of a sum of Rs.1,34,743/-, as exemption under Section 10 [clause (10) (c)] of the Income Tax Act, 1961, based on the revised return filed by the petitioner in respect of the assessment year 2004-2005, within a period of 4 weeks from the date of receipt of a copy of this order. No costs.

02.11.2018 Speaking/Non-speaking order Index : Yes / No Internet : Yes / No krk/vri To

1.The Government of India, Ministry of Finance Department of Revenue, (Central Board of Direct Taxes), New Delhi.

2.The Commissioner of Income Tax IV, Nungambakkam, Chennai 600 034.

W.P.No.26686 of 2018

http://www.judis.nic.in

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