N.palanikumar v. The Assessment Unit, Income Tax Department, Ministry Of Finance, New Delhi β 110 003
High Court
16 Oct 2025 In favour of: Revenue
Forum / Bench
High Court Β· mdubench
Parties
N.palanikumar v. The Assessment Unit, Income Tax Department, Ministry Of Finance, New Delhi β 110 003
Date of order
16 Oct 2025
Assessment year(s)
β
Outcome
Dismissed
Case summary
In N.palanikumar v. The Assessment Unit, Income Tax Department, Ministry Of Finance, New Delhi β 110 003, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below β read the full judgment for the complete reasoning.
The order β as passed by the High Court
W.A(MD)No.2933 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16.10.2025
CORAM:
THE HONOURABLE DR.JUSTICE ANITA SUMANTH ANDTHEHONOURABLE MR.JUSTICE C.KUMARAPPAN
W.A(MD)No.2933 of 2025andC.M.P(MD)No.16715 of 2025
N.Palanikumar
... Appellant
Vs.
1.The Assessment Unit, Income Tax Department, Ministry of Finance, New Delhi β 110 003.
2.The Income Tax Officer, Non-Corporate Ward - 1(5), Madurai β 625 002.
... Respondents
PRAYER:- Writ Appeal filed under Clause 15 of Letters Patent, to set aside the order made in W.P.(MD)No.21842 of 2025 dated 12.08.2025 on
the file of this Court.
For Appellant : Mr.G.Prabhu Rajadurai for Mr.R.Mareswaran
For Respondents: Mr.N.Dilip Kumar Standing Counsel
1/3
W.A(MD)No.2933 of 2025
JUDGMENT
(Judgment of the Court was made by DR.ANITA SUMANTH, J.)
Learned counsel for the appellant seeks permission to
withdraw this Writ Appeal with liberty to file an appeal. He has also made an endorsement to this effect.
2. In light of the endorsement made, this Writ Appeal is
dismissed as withdrawn granting liberty to the appellant to file an appeal before the authority concerned within a period of two weeks from today.
No costs. Connected connected Miscellaneous Petition is closed.
NCC:Yes/NoIndex :Yes/NoInternet:Yesps
[A.S.M.J.,] & [C.K.J.,] 16.10.2025
To
1.The Assessment Unit, Income Tax Department, Ministry of Finance, New Delhi β 110 003.
2.The Income Tax Officer, Non-Corporate Ward - 1(5), Madurai β 625 002.
2/3
3/3
W.A(MD)No.2933 of 2025
DR.ANITA SUMANTH, J.ANDC.KUMARAPPAN, J.
ps
W.A(MD)No.2933 of 2025
16.10.2025
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