Case Law Details
V.Vimal Ravindra Raja Vs State of Tamil Nadu (Madras High Court)
Madras High Court held that there is no necessity for providing opportunity to each and every member of the Society in the proceedings initiated under Section 34A of the Income Tax Act.
Facts- The petitioners before this Court are the Management Committee members of Victoria Edward Hall Society, Madurai. According to them, the first respondent has issued the impugned notice dated 15.05.2023 for conducting enquiry on the alleged irregularities with regard to the functioning of the Society. However, even before conducting the enquiry, a Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M1) Department, dated 01.03.2023, came to be passed, superseding the Management Committee of Victoria Edward Hall Society. Without recalling this Government Order, the impugned notice of enquiry came to be issued and therefore, they have filed this writ petition.
Conclusion- Since the Government Order in G.O.Ms.No.17, Commercial Tax and Registration (M-1) Department, dated 01.03.2023, has been passed after affording due opportunity to the then Office Bearers, who are also the incumbent President, Vice President, Secretary, Treasurer of the Society, there is no necessity for providing opportunity to each and every member of the Society in the proceedings initiated under Section 34A of the Act.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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