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Shri Narayan Corporation,Rep. By Its v. The Income Tax Officer, Ward

High Court 20 Aug 2025 In favour of: Revenue
Forum / Bench
High Court · mdubench
Parties
Shri Narayan Corporation,Rep. By Its v. The Income Tax Officer, Ward
Date of order
20 Aug 2025
Assessment year(s)
Outcome
Dismissed

Case summary

In Shri Narayan Corporation,Rep. By Its v. The Income Tax Officer, Ward, the High Court (2025) 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.

The order — as passed by the High Court

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.08.2025 CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.(MD)Nos.22305 & 22306 of 2023and W.M.P(MD)Nos.18582, 18583, 18586 & 18587 of 2023 W.P.(MD)No.22305 of 2023 Shri Narayan Corporation,Rep. By its Partner ...Petitioner Vs. The Income Tax Officer, Ward No.3, 130, Railway Feeder Road,Virudhunagar - 626 001. ...Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ ofCertiorarified Mandamus to call for the records relating to the impugned demand notice issued by the respondent vide DIN and Letter No. ITBA/RVC/F/17/2023-24/1055298374(1), dated 22.08.2023, and quash the same so far as the demand relating to the assessment year 2015-2016, is concerned and consequently, forbear the respondent from taking any coercive steps to collect the disputed tax pending appeal before the Appellate Authority. For Petitioner : Mr.D.Shanmugaraja Sethupathi For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel * * * * * W.P.(MD) Nos.22305 & 22306 of 2023 W.P.(MD)No.22306 of 2023 Shri Narayan Corporation,Rep. By its Partner ...Petitioner Vs. The Income Tax Officer, Ward No.3, 130, Railway Feeder Road,Virudhunagar - 626 001. ...Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ ofCertiorarified Mandamus to call for the records relating to the impugned demand notice issued by the respondent vide DIN and Letter No. ITBA/RVC/F/17/2023-24/1055298374(1), dated 22.08.2023 and quash the same so far as the demand relating to the assessment year 2016-2017 is concerned and consequently, forbear the respondent from taking any coercive steps to collect the disputed tax pending appeal before the Appellate Authority. For Petitioner : Mr.D.Shanmugaraja Sethupathi For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel * * * * * COMMON ORDER When the matters are taken up for hearing today, the learned Counsel appearing for the petitioner seeks permission of this Court to withdraw these petitions. The learned Counsel has also made an endorsement to that effect. 2/4 https://www.mhc.tn.gov.in/judis 2. Recording the said submission and endorsement, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected Writ Miscellaneous Petitions are also closed. 20.08.2025 NCC : Yes/NoIndex : Yes/NoInternet: Yes/Noapd To The Income Tax Officer, Ward No.3, 130, Railway Feeder Road,Virudhunagar - 626 001. C.SARAVANAN, J.apd W.P.(MD)Nos.22305 & 22306 of 2023 20.08.2025
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