INDOMAL JEWELLERY v. THE JOINT COMMISSIONER(APPEALS)
WP/26631/2025 · 2025-07-25
Krishnan Ramasamy
Transfer Petitionbody2025
DailyLaw.ai
[ 2025 DAILYLAW 78902 (MAD) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 78902 (MAD) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
W.P.No.26631 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.26631 of 2025 and W.M.P.No.29940 of 2025
INDOMAL JEWELLERY Represented by its Partner - Javid Ali 45/165 West Car Street, Chidambaram Cuddalore District Tamilnadu- 608001. ..Petitioner Vs.
1 THE JOINT COMMISSIONER(APPEALS) INCOME-TAX (APPEALS) AAYAKAR BHAWAN 121 MGROAD NUNGAMBAKKAM CHENNAI-600 034 2 The Deputy Commissioner of Income Tax Central Circle 3(4) No.46 Old No. 108 Mahatma Gandhi Road Nungambakkam Chennai - 600 034 3 The Income Tax Officer Non Corp.Ward 3(2) Wanaparthy Block No.121 Mahatma Gandhi Road Nungambakkam Chennai- 600034. Respondents Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of mandamus directing the 1st Respondent 1/5 https://www.mhc.tn.gov.in/judis
W.P.No.26631 of 2025 to dispose the Appeal in DIN NO ITBA/APL/S/62/2024-25/1073868256(1) in PAN AABFI5659J dated on 01.03.2025 for the AY 2020-2021.
For Petitioner : M/s. G.Vardhini Karthick
For Respondents : Mr.A.N.R.Jayaprathap Junior Standing Counsel
Order Heard M/s. G.Vardhini Karthick learned counsel appearing for the petitioner and Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel who takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. This Writ Petition is filed seeking for a mandamus on the 1st Respondent to dispose of the Appeal filed by the petitioner dated 01.03.2025 for the AY 2020-2021.
3. The learned counsel appearing for the petitioner would submit that aggrieved by the assessment order passed by the second respondent dated 28.01.2025, the petitioner has filed an Appeal before the first 2/5 https://www.mhc.tn.gov.in/judis
W.P.No.26631 of 2025 respondent, however, the same is not yet disposed of. Hence, the learned counsel seeks for appropriate direction for disposal of the Appeal at the earliest.
4. The learned Junior Standing Counsel for respondents would submit that the Appeal filed by the petitioner would be considered and
disposed of within the time frame as stipulated by this Court.
5. In view of the submission made by the learned Junior Standing Counsel for the respondents and considering the limited scope of the prayer, sought for by the petitioner, in this Writ Petition, this Court, without expressing any view with regard to the merits of the contentions putforth by the petitioner in the Writ Petition, is of the view that, suffice it to direct the first respondent to dispose of the petitioner's Appeal in a time bound manner.
6. Accordingly, the Writ Petition is disposed of with a direction to the first respondent to consider the Appeal filed by the petitioner dated 3/5 https://www.mhc.tn.gov.in/judis
W.P.No.26631 of 2025 01.03.2025 and dispose of the same as early as possible, preferably, within a period of six weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.
25.07.2025 sd Index : yes/no Neutral Citation : yes/no To 1 THE JOINT COMMISSIONER(APPEALS) INCOME-TAX (APPEALS) AAYAKAR BHAWAN 121 MGROAD NUNGAMBAKKAM CHENNAI-600 034 2 The Deputy Commissioner of Income Tax Central Circle 3(4) No.46 Old No. 108 Mahatma Gandhi Road Nungambakkam Chennai - 600 034 3 The Income Tax Officer Non Corp.Ward 3(2) Wanaparthy Block No.121 Mahatma Gandhi Road Nungambakkam Chennai- 600034.
Krishnan Ramasamy,J., sd 4/5 https://www.mhc.tn.gov.in/judis
W.P.No.26631 of 2025 W.P.No.26631 of 2025 25.07.2025 5/5 https://www.mhc.tn.gov.in/judis