Chandrasekaran Saravanan v. The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department
High Court
09 Apr 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Chandrasekaran Saravanan v. The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department
Date of order
09 Apr 2025
Assessment year(s)
2017-18
Outcome
Dismissed
Case summary
In Chandrasekaran Saravanan v. The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as Page 2 of 5 W.P.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
W.P. No.29207 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.04.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.29207 of 2022
andW.M.P.Nos.28501, 28502 and 28503 of 2022
Chandrasekaran Saravanan
.. Petitioner(s)
Vs.
1. The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034.
2. The Principal Commissioner of Income Tax – 3,
Chennai, Income Tax Department, No.121,
Nungambakkam High Road,
Chennai 600 034.
.. Respondent(s)
PRAYER:Writ Petition filed under Article 226 of the Constitution of
India, praying to issue a Writ of Certiorari, to call for the records of the
Writ Petitioner on the file of the 1[st] respondent to quash the impugned
Page 1 of 5
W.P. No.29207 of 2022
order u/s 148A(d) of the Income Tax Act, 1961 dated 30.07.2022 in DIN &OrderNo.ITBA/COM/F/17/2022-23/1044356006(1)and consequential notice issued u/s 148 of the Income Tax Act, 1961, dated 30.07.2022 in DIN & Document No.ITBA/AST/M/148_1/2022-23/1044360740(1) for the Assessment Year 2017-18.
For Petitioner(s) : Mr.A.S.Sriraman
For Respondents(s) : Mr.V.Mahalingam Senior Standing Counsel assisted by Mrs.S.Premalatha Junior Standing Counsel
ORDER
Today when the matter was taken up for hearing, the learned Counsel for the petitioner seeks permission of this Court to withdraw the
writ petition as the prayer in the writ petition has become infructuous. He has also made an endorsement to that effect.
2. Recording the submission and endorsement made by the learned counsel for the petitioner, the writ petition stands dismissed as Page 2 of 5
W.P. No.29207 of 2022
withdrawn. No Costs. Consequently, connected miscellaneous petitions
are closed.
Speaking (or) Non Speaking OrderIndex:Yes/NoNeutral Citation: Yes/Nospp
09.04.2025
Page 3 of 5
To:
1. The Income Tax Officer, Non Corporate Circle 19(1), Income Tax Department, No.121, Nungambakkam High Road,
Chennai 600 034.
2. The Principal Commissioner of Income Tax – 3,
Chennai,
Income Tax Department, No.121,
Nungambakkam High Road,
Chennai 600 034.
Page 4 of 5
W.P. No.29207 of 2022
Page 5 of 5
W.P. No.29207 of 2022
MOHAMMED SHAFFIQ, J.
spp
W.P. No.29207 of 2022andW.M.P.Nos.28501, 28502 and 28503 of 2022
09.04.2025
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