M/S.rsv Skin And Laser Centre,Rep. By Its v. The Deputy Commissioner Of Income Tax,Central Circle – 1(4),Investigation Wing, 3[Rd] Floor

W.P.No.5362 of 2024 etc. IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.P.Nos.5362, 5366, 5371, 7446, 7452, 7457, 7463, 7761, 7764, 7767,7769, 7773, 7777, 7858, 7862, 7929, 7931, 9086, 11537, 11546 and 11551 of 2024 and W.M.P.Nos.5904, 5908, 5913, 8328, 8334, 8340, 8351, 8694, 8698, 8701,8703, 8708, 8714, 8816, 8819, 8906, 8908, 10104, 12638, 12645 and 12653 of 2024 Dr. Maya Vedamurthy .. Petitioner in WP Nos.5362, 7761, 7764, 7767, 7769, 7773, 7777 of 2024 M.Vedamurthy .. Petitioner in WP Nos.5366, 7446, 7452, 7457, 7463, 7858, 7862 of 2024 __________ Page 1 of 10 M/s.RSV Skin and Laser Centre,rep. by its Partner M.Vedamurthy,New No.9, Old No.5, 2[nd] Cross Street,Mahalingapuram,Chennai-600 034. .. Petitioner in WP Nos.5371, 7929, 7931, 9086, 11537, 11546, 11551 of 2024 Vs The Deputy Commissioner of Income Tax,Central Circle – 1(4),Investigation Wing, 3[rd] Floor,No.323, M.G. Road, Nungambakkam,Chennai-600 034. .. Respondent in all WPs Prayer in W.P.No.5362 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059212323(1) dated 29.12.2023 for the assessment year 2013-14 as illegal, without jurisdiction. Prayer in W.P.No.5366 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059225279(1) dated 30.12.2023 for the assessment year 2013-14 as illegal, without jurisdiction. __________ Page 2 of 10 Prayer in W.P.No.5371 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059222963(1) dated 30.12.2023 for the assessment year 2013-14 as illegal, without jurisdiction. Prayer in W.P.No.7446 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059225108(1) dated 30.12.2023 for the assessment year 2012-13 as illegal, without jurisdiction. Prayer in W.P.No.7452 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059228863(1) dated 30.12.2023 for the assessment year 2016-17 as illegal, without jurisdiction. Prayer in W.P.No.7457 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059225153(1) dated 30.12.2023 for the assessment year 2014-15 as illegal, without jurisdiction. Prayer in W.P.No.7463 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059228901(1) dated 30.12.2023 for the __________ Page 3 of 10 assessment year 2017-18 as illegal, without jurisdiction. Prayer in W.P.No.7463 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059228901(1) dated 30.12.2023 for the __________ Page 3 of 10 assessment year 2017-18 as illegal, without jurisdiction. Prayer in W.P.No.7761 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059221999(1) dated 29.12.2023 for the assessment year 2017-18 as illegal, without jurisdiction. Prayer in W.P.No.7764 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059212387(1) dated 29.12.2023 for the assessment year 2014-15 as illegal, without jurisdiction. Prayer in W.P.No.7767 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059215465(1) dated 29.12.2023 for the assessment year 2016-17 as illegal, without jurisdiction. Prayer in W.P.No.7769 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059212006(1) dated 29.12.2023 for the assessment year 2012-13 as illegal, without jurisdiction. Prayer in W.P.No.7773 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: __________ Page 4 of 10 ITBA/AST/M/153C/2023-24/1059212495(1) dated 29.12.2023 for the assessment year 2015-16 as illegal, without jurisdiction. Prayer in W.P.No.7777 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059220591(1) dated 29.12.2023 for the assessment year 2018-19 as illegal, without jurisdiction. Prayer in W.P.No.7858 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059228944(1) dated 30.12.2023 for the assessment year 2018-19 as illegal, without jurisdiction. Prayer in W.P.No.7862 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059225187(1) dated 30.12.2023 for the assessment year 2015-16 as illegal, without jurisdiction. Prayer in W.P.No.7858 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059228944(1) dated 30.12.2023 for the assessment year 2018-19 as illegal, without jurisdiction. Prayer in W.P.No.7862 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059225187(1) dated 30.12.2023 for the assessment year 2015-16 as illegal, without jurisdiction. Prayer in W.P.No.7929 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059229919(1) dated 30.12.2023 for the assessment year 2017-18 as illegal, without jurisdiction. Prayer in W.P.No.7931 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s __________ Page 5 of 10 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059222886(1) dated 30.12.2023 for the assessment year 2012-13 as illegal, without jurisdiction. Prayer in W.P.No.9086 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059223003(1) dated 30.12.2023 for the assessment year 2014-15 as illegal, without jurisdiction. Prayer in W.P.No.11537 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059223029(1) dated 30.12.2023 for the assessment year 2015-16 as illegal, without jurisdiction. Prayer in W.P.No.11546 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059231036(1) dated 30.12.2023 for the assessment year 2016-17 as illegal, without jurisdiction. Prayer in W.P.No.11551 of 2024 : Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of certiorari calling for the records on the fie of the respondent and quash the impugned order u/s 143(3) r.w.s.153C of the Income Tax Act, 1961 DIN: ITBA/AST/M/153C/2023-24/1059230945(1) dated 30.12.2023 for the assessment year 2018-19 as illegal, without jurisdiction. For Petitioner : Mr.R.Sivaraman __________ Page 6 of 10 in all WPsFor Respondentin all WPs W.P.No.5362 of 2024 etc. : Mr.A.P.SrinivasSr. Standing Counselassisted byMr.ANR JayaprathapJr. Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) Rule made returnable forthwith. 2. In view of the order and judgment delivered in W.A.Nos.3554 to 3556 of 2023, dated 05.06.2025, Rule is made absolute in all these writ petitions. Consequently, the demand notices issued under Section 156 of the Income Tax Act, 1961 are also quashed and set aside. 3. Writ petitions are allowed. There shall be no order as to costs. Consequently, interim applications are closed. For Petitioner : Mr.R.Sivaraman __________ Page 6 of 10 in all WPsFor Respondentin all WPs W.P.No.5362 of 2024 etc. : Mr.A.P.SrinivasSr. Standing Counselassisted byMr.ANR JayaprathapJr. Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) Rule made returnable forthwith. 2. In view of the order and judgment delivered in W.A.Nos.3554 to 3556 of 2023, dated 05.06.2025, Rule is made absolute in all these writ petitions. Consequently, the demand notices issued under Section 156 of the Income Tax Act, 1961 are also quashed and set aside. 3. Writ petitions are allowed. There shall be no order as to costs. Consequently, interim applications are closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 05.06.2025 __________ Page 7 of 10 Index : NC:bbr __________ Page 8 of 10 Yes/NoYes/No W.P.No.5362 of 2024 etc. To: The Deputy Commissioner of Income Tax,Central Circle – 1(4),Investigation Wing, 3[rd] Floor,No.323, M.G. Road, Nungambakkam,Chennai-600 034. __________ Page 9 of 10 __________Page 10 of 10 W.P.No.5362 of 2024 etc. THE HON'BLE CHIEF JUSTICEANDSUNDER MOHAN,J. bbr W.P.Nos.5362, 5366, 5371, 7446,7452, 7457, 7463, 7761, 7764, 7767,7769, 7773, 7777, 7858, 7862, 7929,7931, 9086, 11537, 11546 and 11551of 2024 05.06.2025