{"id":113402,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-lakshmi-ammal-educational-vs-director-general-of-income-tax-on-19-april-2011"},"modified":"2019-04-03T23:11:21","modified_gmt":"2019-04-03T17:41:21","slug":"sri-lakshmi-ammal-educational-vs-director-general-of-income-tax-on-19-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-lakshmi-ammal-educational-vs-director-general-of-income-tax-on-19-april-2011","title":{"rendered":"Sri Lakshmi Ammal Educational vs Director General Of Income Tax on 19 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Sri Lakshmi Ammal Educational vs Director General Of Income Tax on 19 April, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:  19.4.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.9648 of 2011\n\n1    SRI LAKSHMI AMMAL EDUCATIONAL          [ PETITIONER  ]\n     TRUST  # 32  NEW TANK STREET,\n\tNUNGAMBAKKAM  \n     CHENNAI 34  \n\tREP BY ITS MANAGING TRUSTEE \n\tMR.SANDEEP ANAND\n\n\n          Vs\n\n1    DIRECTOR GENERAL OF INCOME TAX         [ RESPONDENT  ]\n     (INVESTIGATION)  NEW INCOME TAX BUILDING  \n\tNO.46  OLD NO.108 MAHATHMA GANDHI ROAD  \n\tCHENNAI 34\n\n\n\n\n\tWrit Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari calling for the records on the file of the respondent in F.No.2097(6)\/2010-11, dated 31.3.2011 relating to the assessment year 2010-2011 and quash the same.\n\n\n\t\t   For petitioner  :  Mr.P.S.Raman for \n\t\t\t\t\t  \t  senior counsel\t\t\t\t\t\t\t\t  M\/s.Philip George\n\n\t\t   For respondent  :  Mr.J.Narayanasamy\n\n\n\nO R D E R\n<\/pre>\n<p>\tAt this stage of the hearing of the writ petition, the learned senior counsel appearing on behalf of the petitioner had submitted that it would suffice if the impugned order of the respondent, dated 31.3.2011, is set aside and if the respondent is directed to pass a fresh order, with regard to the approval sought, under Section 10(23C)(vi) of the Income Tax Act, 1961, for the assessment year 2010-2011, in view of the audit report submitted on behalf of the petitioner, on 29.3.2011, in Form No.10B of the said Act.\n<\/p>\n<p>\t2. The learned counsel appearing on behalf of the respondent, has no objection for such an order being passed by this Court.\n<\/p>\n<p>\t3. In view of the submissions made by the learned counsels appearing on either side, the impugned order of the respondent, dated 31.3.2011, is set aside. The respondent is directed to pass orders, afresh, with regard to the request of the petitioner, for approval, under Section 10(23C) (vi) of the Income Tax Act, 1961, considering the audit report, dated  29.3.2011, in Form No.10B of the said Act, submitted on behalf of the petitioner, on merits and in accordance with law, as expeditiously as possible.\n<\/p>\n<p>\tThe writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.<\/p>\n<pre>\n19.4.2011\nlan\n\nIndex    : Yes\/No\nInternet : Yes\/No\n\nTo:\n\n1    DIRECTOR GENERAL OF INCOME TAX         \n     (INVESTIGATION)  NEW INCOME TAX BUILDING  \n\tNO.46  OLD NO.108 MAHATHMA GANDHI ROAD  \n\tCHENNAI 34\nM.JAICHANDREN J.,\n\n\n\n\nlan\n\n\n\n\n\n\n\n\n\n\n\nWrit Petition No.9648 of 2011\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n19.4.2011\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Sri Lakshmi Ammal Educational vs Director General Of Income Tax on 19 April, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.4.2011 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.9648 of 2011 1 SRI LAKSHMI AMMAL EDUCATIONAL [ PETITIONER ] TRUST # 32 NEW TANK STREET, NUNGAMBAKKAM CHENNAI 34 REP [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-113402","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sri Lakshmi Ammal Educational vs Director General Of Income Tax on 19 April, 2011 - Free Judgements of Supreme Court &amp; 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