2022 (11) TMI 1023

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....10-2022<br>W.A.Nos.2315 to 2318 of 2022, C.M.P.Nos.17718, 17715, 17717 And 17719 of 2022 - -<br>Income Tax<br>THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN AND THE HONOURABLE MR.JUSTICE C.SARAVANAN For Appellant : Mr. Ravi Kannan For Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel JUDGMENT S.VAIDYANATHAN.,J And C.SARAVANAN.,J These Writ Appeals have been filed challenging th....

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....filed. 4. Since the issue involved in all the Writ Appeals are one and the same they are taken up together and disposed of by a common Judgment. 5. The Appellant a Co-operative Society is registered under the provisions of Tamil Nadu Co-operative Societies Act, 1983. The Appellant had filed Writ Petitions in W.P.Nos.23388, 23385, 23376 and 23380 of 2022 before this Court and had challenged n....

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....rs came to be passed. 7. The learned counsel for Appellant submitted that the Appellant had taken steps to surrender the PAN obtained as a Firm. It is submitted that the Appellant has filed a mercy petition as there is a mere procedural irregularity committed by it. The appellant is entitled for substantiative for benefit under Section 80P(2)(a)(vii) of the Income Tax Act, 1961. It is further s....

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....appearing for the Petitioner and also learned counsel appearing for the Respondents. 10. Taking note of submissions made on either side, we do not find any reasons to differ from the findings of the learned Single Judge. We however give liberty to the appellant to file statutory appeals. As the time limit for filing of the Statutory Appeals would have already expired, we direct the appellant to....