CIT Vs M.A. Jacob & Company

Last updated: 28 December 2020

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Quick Summary

This case involves an appeal by the Commissioner of Income Tax against a High Court order that set aside a decision made by the Income Tax Settlement Commission. The original writ petition was filed by M/s. M.A. Jacob & Company and others, seeking to quash the Settlement Commission's order dated 19.02.2004. The High Court initially ruled in favour of the companies, leading to the current intra-court appeal by the Income Tax department.

Court :
Madras High Court

Brief :
This Writ Appeal is filed against the Final order dated 02.08.2017passed in W.P.No.6566 of 2004. The respondents 1 to 5 herein filed W.P.6566 of 2004 seeking to issue a Writ of Certiorari calling for the records relating to the order dated 19.02.2004 passed by the 2nd respondent/ Income Tax Settlement Commission and quash the same.

Citation :
W.A.No.456 of 2018

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.09.2020
CORAM:
THE HON'BLE MR.JUSTICE N.KIRUBAKARAN
and
THE HON'BLE MR.JUSTICE P.VELMURUGAN
W.A.No.456 of 2018

The Commissioner of Income Tax-IV
Chennai-600 034 ..Appellant
/1st respondent.

1.M/s.M.A.Jacob & Company
No.16, Evening Bazaar
Chennai-600 003

2.M/s.Flooring & Furnishing Company
No.18, Evening Bazaar
Chennai-600 003

3.M/s.Jacob's Cleaning Products Company
No.17, Evening Bazaar
Chennai-600 003

4.M/s.M.A.Jacob's Furnishing Department
No.22, Evening Bazaar
Chennai-600 003

5.M/s.M.A.Jacob's Carpets & Furnishing Company
No.10 & 11, Damodharan Street
No.38-A, Cathedral Road
Chennai-600 086 ..Respondents 1 to

6.The Income Tax Settlement Commission
640, Anna Salai, Nandanam
Chenna-600 035 ..6

Prayer: Writ Appeal filed under Clause 15 of Letters Patent, against the Final order dated 02.08.2017 in W.P.No.6566 of 2004.

W.P.No.6566 of 2004 Prayer: Petition under Article 226 of the Constitution of India praying for issue of a Writ of Certiorari to call for the records relating to the order dated 19.02.2004 passed by the 2ndrespondent and quash the same.

For Appellant : Ms.Hema Muralikrishnan
For Respondents : Mr.Thomas T.Jacob for R1 to R5.

JUDGMENT

P.VELMURUGAN,J.

This Writ Appeal is filed against the Final order dated 02.08.2017passed in W.P.No.6566 of 2004. The respondents 1 to 5 herein filed W.P.6566 of 2004 seeking to issue a Writ of Certiorari calling for the records relating to the order dated 19.02.2004 passed by the 2nd respondent/ Income Tax Settlement Commission and quash the same.

2. The learned Single Judge, after hearing the submissions made on both sides, set aside the order passed by the Income Tax Settlement Commission. The 1st respondent therein/Commissioner of Income Tax, aggrieved by the said order of the learned Single Judge, filed the present intra court appeal.

To know more in details find the attachmnet file

FAQ :

The case concerns a Writ Appeal filed by the Commissioner of Income Tax against an order from the High Court of Judicature at Madras, which had previously set aside an order by the Income Tax Settlement Commission.

The original writ petition (W.P.No.6566 of 2004) was filed by M/s. M.A. Jacob & Company and four other related companies against the Income Tax Settlement Commission.

The learned Single Judge, after hearing the arguments, set aside the order passed by the Income Tax Settlement Commission.

The Commissioner of Income Tax filed this appeal because they were aggrieved by the learned Single Judge's order that set aside the Income Tax Settlement Commission's decision.

The final order in the Writ Appeal was dated 02.08.2017.