Case LawHigh Court › M/S.m.m.nagalingam Refineries,Rep By Its...

M/S.m.m.nagalingam Refineries,Rep By Its v. The Income Tax Officer,Tds Ward,Railway Feeder Road,Virudhunagar

High Court 22 Mar 2011 In favour of: Revenue
Forum / Bench
High Court · mdubench
Parties
M/S.m.m.nagalingam Refineries,Rep By Its v. The Income Tax Officer,Tds Ward,Railway Feeder Road,Virudhunagar
Date of order
22 Mar 2011
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In M/S.m.m.nagalingam Refineries,Rep By Its v. The Income Tax Officer,Tds Ward,Railway Feeder Road,Virudhunagar, the High Court (2011) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 22.03.2011 CORAM: THE HONOURABLE MR.JUSTICE B.RAJENDRAN Writ Petition (MD)Nos.2385 to 2389 of 2011 1.M/s.Yentop Manickavel Sons EdibleOils (P) Ltd.,Rep by its Director M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2385/2011 2.M/s.Yentop Manickavel Edible Oils (P) Ltd.,Rep by its Director M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2386/20113.M/s.Manickavel Edible Oils (P) Ltd.,Rep by its Director M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2387/2011 4.M/s.Manickam Enterprises,Rep by its Partner M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2388/2011 5.M/s.M.M.Nagalingam Refineries,Rep by its Partner M.Mathavan,123, Kutchery Road,Virudhunagar...Petitioner in W.P.No.2389/2011 Vs. The Income Tax Officer,TDS Ward,Railway Feeder Road,Virudhunagar... Respondent in All Petitions Prayer: Writ Petition are filed under Article 226 of theConstitution of India praying for the issuance of a Writ ofProhibition, prohibiting the respondent herein from insisting onthe petitioner to make payment of tax under the head Deductionof tax at source in respect of payment of usance interest by thepetitioners on the Letters of Credit for imports in the light ofthe Circular No.65 (F.No.275/97-ITJ, dated 02.09.1971).https://hcservices.ecourts.gov.in/hcservices/ For Petitioners : Mr.P.Radhakrishnan in all PetitionsFor Respondent : Mr.R.Sathyamoorthy in all Petitions 2 O R D E R Learned counsel appearing for the petitioners seekspermission of this Court to withdraw the writ petitions and hehas also made an endorsement to that effect. 2.In view of the endorsement made by the learned counselfor the petitioners, the writ petitions are dismissed aswithdrawn. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/-Assistan Registrar(C.O) /True Copy/ Sub-Assistant Regitrar To The Income Tax Officer,TDS Ward,Railway Feeder Road,Virudhunagar +One Cc to Mr.P.Radhakrishnan, Advocate, SR.No.7429 smsrl/3c – 24.3.2011 Writ Petition (MD)Nos.2385 to 2389 of 2011
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ Get help with an income-tax notice → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan