Income Tax Case
High Court
22 Apr 2025 In favour of: Unclear
Forum / Bench
High Court · mdubench
Parties
— v. The Deputy Commissioner Of Income Tax
Date of order
22 Apr 2025
Assessment year(s)
—
Outcome
Other
Case summary
In v. The Deputy Commissioner Of Income Tax, the High Court (2025) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
WP(MD) No.11228 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.07.2025
CORAMTHE HONOURABLE MR JUSTICE C. SARAVANAN
W.P.(MD) Nos.11228 of 2023, 8935 & 15383 of 2024
and W.M.P.(MD) Nos.9806 of 2023, 8138 & 13479 of 2024
WP(MD) No.11228 of 2023
The Karur Vysya Bank Limited Employees' Provident Fund
C/o.Karur Vysya Bank Limited, HR Department, Central Office, 68 Erode Road, Karur 639 002. Rep by its Trustee, Murali.L
Vs
1. The Deputy Commissioner of Income Tax,
Government of India, Ministry of Finance, Income Tax Department, Income Tax Department,
O/o.The Deputy Commissioner of Income Tax,
Circle 1(1), Trichy.
...Petitioner(s)
2.The Assistant Commissioner of Income Tax,
Circle 2(1), Trichy.
3.The Commissioner of Income Tax,
Chennai.
4.The Commissioner of Income Tax - I, Trichy. Trichy.
... Respondents
PRAYER:Writ Miscellaneous Petition filed under Article 226 of the Constitution of
https://www.mhc.tn.gov.in/judis
WP(MD) No.11228 of 2023
India calling for the records of the first respondent in Proceedings No.DIN & Notice
No.ITBA/AST/S/148 1/2022-23/10515314878(1) and quashing its order dated
29.03.2023.
WP(MD) No. 8935 of 2024
The Karur Vysya Bank Limited Employees' Provident FundC/o.Karur Vysya Bank Limited, HR Department, Central Office, 68 Erode Road, Karur 639 002. Rep by its Trustee, Murali.L
Vs
1.The Deputy Commissioner of Income Tax, Government of India, Ministry of Finance, Income Tax Department, O/o.The Deputy Commissioner of Income Tax, Circle 1(1), Trichy. Government of India, Ministry of Finance, Income Tax Department, O/o.The Deputy Commissioner of Income Tax, Circle 1(1), Trichy.
Petitioner(s)
2.The Assistant Commissioner of Income Tax, Circle 2(1), No.44, Williams Road, Cantonment, Trichy-620 001. Circle 2(1), No.44, Williams Road, Cantonment, Trichy-620 001.
3.The Commissioner of Income Tax, Aayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600 034. Aayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600 034.
4.The Commissioner of Income Tax-I, No.44, Williams Road, Cantonment, Trichy-620 001. No.44, Williams Road, Cantonment, Trichy-620 001.
... Respondents
For Petitioner:
Mr.r.P.Ragunathan for M/s.T.S.Gopalan and Co.
https://www.mhc.tn.gov.in/judis
WP(MD) No.11228 of 2023
For R1 to R3:
Mr.N.Dilip Kumar, Standing Counsel
PRAYER:Writ Miscellaneous Petition filed under Article 226 of the Constitution ofIndia calling for the records of the first respondent in Proceedings No.DIN & NoticeNo.ITBA/AST/F/148A/2023-24/1061093653 (1) and quashing its order dated19.02.2024.
WP(MD) No.15383 of 2024
The Karur Vysya Bank Limited Employees' Provident Fund
C/o.Karur Vysya Bank Limited, HR Department, Central Office, 68 Erode Road, Karur 639 002.
Rep by its Trustee, Murali.L
Vs
1.The Deputy Commissioner of Income Tax,
Government of India, Ministry of Finance,
Income Tax Department,
O/o.The Deputy Commissioner of Income Tax,
Circle 1(1), Trichy.
Petitioner(s)
2.The Assistant Commissioner of Income Tax, Circle 2(1), No.44, Williams Road, Cantonment, Trichy-620 001. Circle 2(1), No.44, Williams Road, Cantonment, Trichy-620 001.
3.The Commissioner of Income Tax, Aayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600 034. Aayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600 034.
4.The Commissioner of Income Tax-I, No.44, Williams Road, Cantonment, Trichy-620 001. No.44, Williams Road, Cantonment, Trichy-620 001.
... Respondents
WP(MD) No.11228 of 2023
PRAYER:Writ Miscellaneous Petition filed under Article 226 of the Constitution ofIndia calling for the records of the first respondent in Proceedings No.DIN & NoticeNo.ITBA/AST/F/148A/2023-24/1063427907(1) and quashing its order dated27.03.2023.
For Petitioner:
Mr.r.P.Ragunathan
for M/s.T.S.Gopalan and Co.
For R1 to R3:
Mr.N.Dilip Kumar, Standing Counsel
COMMON ORDER
At request of the learned counsel for the petitioner, this case is adjourned to
4.The Commissioner of Income Tax-I, No.44, Williams Road, Cantonment, Trichy-620 001. No.44, Williams Road, Cantonment, Trichy-620 001.
... Respondents
WP(MD) No.11228 of 2023
PRAYER:Writ Miscellaneous Petition filed under Article 226 of the Constitution ofIndia calling for the records of the first respondent in Proceedings No.DIN & NoticeNo.ITBA/AST/F/148A/2023-24/1063427907(1) and quashing its order dated27.03.2023.
For Petitioner:
Mr.r.P.Ragunathan
for M/s.T.S.Gopalan and Co.
For R1 to R3:
Mr.N.Dilip Kumar, Standing Counsel
COMMON ORDER
At request of the learned counsel for the petitioner, this case is adjourned to
04.08.2025.
2. Interim order already granted by this Court shall continue till the next date
of hearing.
sd/-
21/07/2025
/ TRUE COPY /
https://www.mhc.tn.gov.in/judis
/2025
Sub-Assistant Registrar ( C.S. I / II / III / IV )
Madurai Bench of Madras High Court, Madurai - 625 023.
WP(MD) No.11228 of 2023
InduToTo
1. The Deputy Commissioner of Income Tax,
Government of India, Ministry of Finance,
Income Tax Department,
O/o.The Deputy Commissioner of Income Tax,
Circle 1(1), Trichy.
2.The Assistant Commissioner of Income Tax,
Circle 2(1), No.44, Williams Road, Cantonment, Trichy-620 001. Cantonment, Trichy-620 001.
3.The Commissioner of Income Tax, Aayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600 034. Aayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600 034.
4.The Commissioner of Income Tax-I,
No.44, Williams Road, Cantonment,
Trichy-620 001.
ORDER
IN
W.P.(MD) Nos.11228 of 2023, 8935 & 15383 of 2024
Date :21/07/2025
HPS/30.07.2025 /5P/5C
Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023
https://www.mhc.tn.gov.in/judis
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