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2025 DAILYLAW 93431 (MAD)

THE ASSISTANT COMMISSIONER OF INCOME TAX v. JEEVANKUMAR BALASUBRAMANIAN

CMP/834/2025 · 2025-02-04

C Saravanan, S S Sundar

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

CMP NO. 834 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-02-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN CMP NO. 834 of 2025 AND CMP NO. 879 OF 2025,CMP NO. 775 OF 2025,CMP NO. 820 OF 2025,WA SR NO. 13826 OF 2023,WA SR NO. 13827 OF 2023,WA SR NO. 13824 OF 2023,WA SR NO. 13825 OF 2023 The Assistant Commissioner Of Income Tax Non corporate Circle -4, Main Building, 63, Race Course Road, Coimbatore 641 018. Appellant(s) Vs Jeevankumar Balasubramanian 44/A1, Sri Nagar , 3rd Cross Street, Peelamedu, Coimbatore 641 004 Respondent(s) CMP NO. 879 of 2025 The Income Tax Officer Non Corporate Ward 17(6), BSNL Tower, No. 16, Greams Road, Chennai 600 006. Appellant(s) Vs Thangaraj Gopinathan 2004, Surya Apartment, Sathy Road, Ganapathy, Coimbatore 641 006. Respondent(s) 1 https://www.mhc.tn.gov.in/judis CMP NO. 775 of 2025 The Assistant Commissioner Of Income Tax Non Corporate Circle-4, Main Building, 63, Race Course Road, Coimbatore-641 018. Appellant(s) Vs Periasamy Tamilselvi B-40, Silvan Estate, Parsn Sesh Nestle Campus, Nanjundapuram Road, Coimbatore 641 036. Respondent(s) CMP NO. 820 of 2025 The Assistant Commissioner of Income Tax Non Corporate Circle-4, Main Building, 63, Race Course Road, Coimbatore-641 018. Appellant(s) Vs Dr.Arumugam Manohar No.12, 4th Street, Co-operative Colony, Mettupalarayam, Coimbatore, Now residing at No.28 / 1 Bharathi Park Road, 7th Cross, Coimbatore 641 043. Respondent(s) For Appellant(s): Mr.A.P. Srinivas, Sr Standing Counsel And Mr.A.N.R.Jayaprathap,jr Standing Counsel.(in All) For Respondent(s): Mr.R.Venkatanarayanan, For M/s.Subbaraya Iyer Padmanabhan -respondent (in All) COMMON ORDER (Order of the Court was made by the Hon'ble S.S.Sundar J.) Mr. R.Venkatanarayanan, representing Mr. Subbaraya Iyer Padmanabhan takes notice for the respondent in all the petitions. 2 https://www.mhc.tn.gov.in/judis 2. All three petitions are filed to condone the delay of 532 days in representing the above appeals. 3. This Court is fully convinced with the reasons stated in the affidavit filed in support of the petition. Learned standing counsel appearing for the petitioner has given sufficient reasons for the delay and the delay is explained to the satisfaction of this Court. The learned counsel appearing for the respondent has not raised any serious objections to allow these petitions. 4. In view of the above, these miscellaneous petitions are ordered. The delay of 532 days in reprsenting the above appeals is condoned. Registry is directed to number the apeal and list the same before this Court, if otherwise in order. (S.S.SUNDAR J.) (C.SARAVANAN J.) 04-02-2025 ak 3 https://www.mhc.tn.gov.in/judis