Case LawHigh Court › R.srinivasan v. The Deputy Commissioner...

R.srinivasan v. The Deputy Commissioner Of Income Tax, Corporate Circle – 1(1), Chennai Corporate Circle – 1(1), Chennai

High Court 22 Sep 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
R.srinivasan v. The Deputy Commissioner Of Income Tax, Corporate Circle – 1(1), Chennai Corporate Circle – 1(1), Chennai
Date of order
22 Sep 2025
Assessment year(s)
2007-2008
Outcome
Dismissed

Case summary

In R.srinivasan v. The Deputy Commissioner Of Income Tax, Corporate Circle – 1(1), Chennai Corporate Circle – 1(1), Chennai, the High Court (2025) dismissed the appeal under Section 245, Section 244A of the Income-tax Act. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

The order — as passed by the High Court

W.P.Nos.30828, 30830 and 30835 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.09.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.30828, 30830 and 30835 of 2022 and W.M.P.No.30251 of 2022 R.Srinivasan ... Petitioner in all W.Ps Vs. 1.The Deputy Commissioner of Income Tax, Corporate Circle – 1(1), Chennai Corporate Circle – 1(1), Chennai Room No.611, Wanaparthy Block 6[th] floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondent in all W.Ps. 2.The Assistant Director of Income Tax, CPC Post Bag No.1, Electronic City Post Office, Bengaluru – 560 500.... Respondent in W.P.No.30835 of 2022 Bengaluru – 560 500.... Respondent in W.P.No.30835 of 2022 Prayer in W.P.No.30828 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the respondent to issue the refund of Rs.2,32,05,950/- along with interest as contemplated under Section 244A of the Income Tax Act, 1961 for the Assessment Years 1986-1996 and with adequate compensation. ____________ Page No. 1 of 4 W.P.Nos.30828, 30830 and 30835 of 2022 Prayer in W.P.No.30830 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the respondent to issue the refund of Rs.67,10,140/- along with interest as contemplated under Section 244A of the Income Tax Act, 1961 for the Assessment Years 1996-1997 and with adequate compensation. Prayer in W.P.No.30835 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the 1[st]respondent in CPC/078/Z79/ITBA#10000000000001469422 issued under Section 245 of the Income Tax Act, 1961 dated 05.07.2022 and quash the same and consequently direct the respondents to issue the refund of Rs.22,48,698/- along with interest as contemplated under Section 244A of the Income Tax Act, 1961 for the Assessment Year 2007-2008 and with adequate compensation. For Petitioner: Mr.Logesh (in all W.Ps) for Mr.R.Sivaraman For Respondents: Mr.Avinash Krishnan Ravi (in all W.Ps) Junior Standing Counsel COMMON ORDER The learned counsel for the petitioner submits that the refund has been issued and therefore nothing survives for further adjudication in these writ petitions. He has also made an endorsement to that effect in the Court bundle. ____________ Page No. 2 of 4 W.P.Nos.30828, 30830 and 30835 of 2022 2. Recording the above submission and also the endorsement made by the learned counsel for the petitioner, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected Writ Miscellaneous Petition is closed. 22.09.2025 Neutral Citation : Yes / No jas To 1.The Deputy Commissioner of Income Tax, Corporate Circle – 1(1), Chennai Room No.611, Wanaparthy Block 6[th] floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Assistant Director of Income Tax, CPC Post Bag No.1, Electronic City Post Office, Bengaluru – 560 500. Post Bag No.1, Electronic City Post Office, Bengaluru – 560 500. ____________Page No. 4 of 4 W.P.Nos.30828, 30830 and 30835 of 2022 C.SARAVANAN, J.jas W.P.Nos.30828, 30830 and 30835 of 2022 and W.M.P.No.30251 of 2022 22.09.2025
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