Investigation Wing, Room v. The Income Tax Settlement Commission, Additional Bench, Additional Bench

W.A.No.1858 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.1858 of 2024and C.M.P.No.13386 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, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035. 2.RPP Readymix, 312, 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.16790 of ____________ Page 1 of 4 W.A.No.1858 of 2024 2020. For Appellant : Mr.A.P.Srinivas Senior Standing CounselSenior 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. 4. We are informed that the judgment in Sri Krishna Tiles and 1Judgment dated 10.6.2025 in W.A.No.1841 of 2021 ____________ Page 2 of 4 W.A.No.1858 of 2024 Potteries (Madras) Private Limited (supra) has not yet been uploaded. This judgment was signed by us a few days ago. We are informed that the uploading is done by a separate section and, perhaps, there has been a backlog there. The concerned to ensure that all orders and judgments, once signed by the Judge(s), are uploaded promptly. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025 Index : Yes/NoNC: :Yes/No sasi To 1.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.1858 of 2024 THE HON'BLE CHIEF JUSTICEANDSUNDER MOHAN,J. (sasi) W.A.No.1858 of 2024 17.06.2025