Authority: High Court of Judicature at Madras

Order Date: 06.08.2026

Case Overview

  • Appellant: Deputy Commissioner of Income Tax (Central Wing), Chennai.
  • Respondent: Agnivishnu Ventures Private Limited, represented by Director S. Santhosh Kumar.
  • The writ appeal (C.M.P.No.16274 of 2026, WA SR No.191872 of 2025) involved a deficit court‑fee of Rs.1,500 that remained unpaid for 592 days.
  • The appellant filed an application seeking condonation of the delay, supporting the request with an affidavit stating that the fee had already been paid.

Final Outcome

  • The Court, after hearing counsel, accepted the affidavit, condoned the 592‑day delay, and allowed the application, thereby deeming the deficit court‑fee as satisfied.

Topics: Court Fee, Tax Litigation