W.a.nos.1391, 1394 And 1395 Of 2022 v. The Commissioner Of Income Tax, Central-I

W.A.Nos.1391, 1394 and 1395 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.A.Nos.1391, 1394 and 1395 of 2022and C.M.P.Nos.8754, 8970 and 8972 of 2022 The Madras Pharmaceuticals,No.18, Dr. Nair Road,T.Nagar, Chennai-600 017Present Address15, Gopalakrishna Road,T.Nagar, Chennai-600 017. .. Appellant in W.A.No.1391/2022 Accent Pharma,No.18, Dr. Nair Road,T.Nagar, Chennai-600 017Present Address15, Gopalakrishna Road,T.Nagar, Chennai-600 017. .. Appellantin W.A.No.1394/2022 Maral Labs,No.18, Dr. Nair Road,T.Nagar, Chennai-600 017Present Address15, Gopalakrishna Road,T.Nagar, Chennai-600 017. .. Appellantin W.A.No.1395/2022 ____________ Page 1 of 5 W.A.Nos.1391, 1394 and 1395 of 2022 vs 1.The Commissioner of Income Tax, Central-I, 108, Nungambakkam High Road, Chennai-600 034. 2.Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035. .. Respondents in all appeals Prayer: Appeals filed under Clause 15 of the Letters Patent against the common order dated 27.05.2021 passed by the learned Single Judge in W.P.Nos.24179, 24278 and 24147 of 2013. For Appellantin all appeals : Mr.J.Balachanderand Ms.K.Kavitha For Respondentsin all appeals : Mr.A.P.Srinivas Sr. Standing Counsel COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice) The appeals impugn the common order and judgment dated 27[th ]May, 2021 passed by a learned Single Judge in the writ petitions that were filed by the revenue challenging an order passed by the Income Tax ____________ Page 2 of 5 W.A.Nos.1391, 1394 and 1395 of 2022 Settlement Commission (ITSC) on 28[th] March, 2012. 2. The law on the challenge to the orders passed by the ITSC by the department has been dealt with in a recent judgment of this Court in M/s.Sri Krishna Tiles and Potteries (Madras) Private Limited v. Commissioner of Wealth Tax and another in W.A.Nos.1841 and 1842 of 2021, delivered on 10[th] June, 2025 (yet to be reported). The law as laid down by the said judgment would squarely cover the cases at hand as well. Admittedly, there is no allegation of fraud or malice or bias made against the Members of the ITSC. 3. In the circumstances, the appeals are allowed. The order dated 27[th] May, 2021 passed by the learned Single Judge is quashed and set aside. 4. Shri Balachander is pressing for costs. Though we feel he is justified in pressing for costs, in view of the fervent plea of Shri Srinivas, we are not imposing costs, but we make it clear that all these challenges to the orders passed by the ITSC are certainly an invitation to be saddled with costs. ____________ Page 3 of 5 W.A.Nos.1391, 1394 and 1395 of 2022 Consequently, interim applications stand closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 16.06.2025 Index : Yes/NoNC:Yes/Nobbr To 1.The Commissioner of Income Tax, Central-I, 108, Nungambakkam High Road, Chennai-600 034. 2.Income Tax Settlement Commission, Additional Bench, 640, Anna Salai, Nandanam, Chennai-600 035. ____________ Page 4 of 5 ____________ Page 5 of 5 W.A.Nos.1391, 1394 and 1395 of 2022 THE HON'BLE CHIEF JUSTICEANDSUNDER MOHAN,J. bbr W.A.Nos.1391, 1394 and 1395 of 2022 16.06.2025