Investigation Wing, Room v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035
High Court
17 Jun 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Investigation Wing, Room v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035
Date of order
17 Jun 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Investigation Wing, Room v. The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: In the circumstances, this writ appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
W.A.No.2338 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
W.A.No
.2338 of 2024
and C.M.P.No.16581 of 2024
The Principal Commissioner of Income Tax,
Central – 2, Chennai,
Investigation Wing, Room No.301,3[rd] Floor, New No.46,Mahatma Gandhi Road,Chennai-600 034.
.. Appellant
vs
1.The Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035.
2.RPP Blue Metals,
156, N.G. Palayam, Mullamparappu,
Erode, Tamil Nadu-638 115.
PAN :
.. Respondents
Prayer: Appeal filed under Clause 15 of the Letters Patent against the order dated 17.10.2023 passed by the learned Single Judge in W.P.No.16794 of 2020.
____________
Page 1 of 4
For Appellant: Mr.A.P.Srinivas BabuSenior Standing Counsel For Respondents: Mr.A.S.Sriramanfor respondent No.2
JUDGMENT(Delivered by the Hon'ble Chief Justice)
Mr.Sriraman states that the issue raised in this appeal is covered by a
judgment of this Court in Sri Krishna Tiles and Potteries (Madras) Private Limited v. Commissioner of Wealth Tax and others[1].
2. Mr.Srinivas, in fairness, states that the judgment speaks for itself.
3. In the circumstances, this writ appeal is dismissed. There shall be no order as to costs. Consequently, interim application stands closed.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025
Index : Yes/NoNC:Yes/No
1Judgment dated 10.6.2025 in W.A.No.1841 of 2021
____________Page 2 of 4
To
The Income Tax Settlement Commission,Additional Bench,640, Anna Salai, Nandanam,Chennai-600 035.
____________
Page 3 of 4
____________
Page 4 of 4
W.A.No.2338 of 2024
THE HON'BLE CHIEF JUSTICEANDSUNDER MOHAN,J.
(sasi)
W.A.No.2338 of 2024
17.06.2025
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