The Assistant Commissioner Of Income Taxnon Corporate Circle v. Dr.mathew Cherianc-5, Parsns Royal Bunglow, Sesh Nestle, Nanjundapuram, Coimbatore
High Court
11 Jul 2025 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
The Assistant Commissioner Of Income Taxnon Corporate Circle v. Dr.mathew Cherianc-5, Parsns Royal Bunglow, Sesh Nestle, Nanjundapuram, Coimbatore
Date of order
11 Jul 2025
Assessment year(s)
—
Outcome
Other
Case summary
In The Assistant Commissioner Of Income Taxnon Corporate Circle v. Dr.mathew Cherianc-5, Parsns Royal Bunglow, Sesh Nestle, Nanjundapuram, Coimbatore, the High Court (2025) decided the matter.
Decision: At that stage, assessees may apply, if these appeals are not already disposed of, for early hearing of these appeals.
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.A.No.1569 of 2025 etc.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.07.2025
CORAM
THE HONOURABLE MR.K.R.SHRIRAM, CHIEF JUSTICEANDTHE HONOURABLE MR.JUSTICE SUNDER MOHAN
C.M.P.Nos.11856, 8002, 7799, 7797, 6324, 6279, 6323, 6247, 3773, 11831, 3918, 11833, 4030, 11838, 4161, 11841, 11844, 11857, 11860, 11865, 11866, 11870, 11872 of 2025; and 18592, 27129, 18612, 18636, 27126, 27125, 27255, 27265, 27281 of 2024
in
W.A.Nos.1569, 744, 452, 920, 736, 752, 964, 1556, 464, 921, 1557, 472, 1560, 481, 1561, 1563, 1568, 1570, 1573, 1574, 1575, 1576 of 2025; and 2589, 3482, 2594, 3483, 2603, 3484, 3511, 3516, 3522 of 2024
The Assistant Commissioner Of Income TaxNon Corporate Circle-4, Main Building, 63 Race Course Road, Coimbatore 641018.
Vs
Dr.Mathew CherianC-5, Parsns Royal Bunglow, Sesh Nestle, Nanjundapuram, Coimbatore 641036.
For Appellant(s)/ Petitioners:
Mr.A.P.Srinivas
Appellant(s)
Respondent(s)
For Respondent(s):
Mr.R.VijayaraghavanFor M/s.Subbaraya Aiyar and Padmanabhan
Page 1 of 4
W.A.No.1569 of 2025 etc.
COMMON ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
The impugned orders in all the appeals shall stand stayed.
2. Assessees may reply to the notice issued under Section 148A of the
Income Tax Act, 1961. The Assessing Officer shall pass a reasoned order after giving a personal hearing to assessees, notice whereof shall be communicated at least five working days in advance.
2. If the order to be passed is adverse to assessees, it shall not be acted upon for a period of two weeks. At that stage, assessees may apply, if these appeals are not already disposed of, for early hearing of these appeals.
3. If the Assessing Officer is going to rely on any order or judgment of any Tribunal or Court, a list thereof shall be made available along with the notice for personal hearing, so that assessees may deal with/distinguish the same.
Page 2 of 4
All the interim applications are disposed of.
W.A.No.1569 of 2025 etc.
(K.R.SHRIRAM, C.J.) (SUNDER MOHAN, J.) 11.07.2025
sra
To
1. The Assistant Commissioner Of Income Tax Non Corporate Circle-4, Main Building, 63, Race Course Road, Coimbatore 641018. Note: Registry shall type cause-title, prayercopy to address, for all other cases.
Page 3 of 4
Page 4 of 4
W.A.No.1569 of 2025 etc.
The Hon'ble Chief Justiceand Sunder Mohan, J.
(sra)
W.A.No.1569 of 2025, etc. batch
11.07.2025
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