Madras High Court
Dr. Maya Vedamurthy vs The Deputy Commissioner Of Income Tax on 5 June, 2025
W.P.No.5362 of 2024 etc.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.06.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE SUNDER MOHAN
W.P.Nos.5362, 5366, 5371, 7446, 7452, 7457, 7463, 7761, 7764, 7767,
7769, 7773, 7777, 7858, 7862, 7929, 7931, 9086, 11537, 11546 and 11551
of 2024
and
W.M.P.Nos.5904, 5908, 5913, 8328, 8334, 8340, 8351, 8694, 8698, 8701,
8703, 8708, 8714, 8816, 8819, 8906, 8908, 10104, 12638, 12645 and
12653 of 2024
Dr. Maya Vedamurthy .. Petitioner in
WP Nos.5362, 7761,
7764, 7767, 7769,
7773, 7777 of
2024
M.Vedamurthy .. Petitioner in
WP Nos.5366, 7446,
7452, 7457, 7463,
7858, 7862 of 2024
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W.P.No.5362 of 2024 etc.
M/s.RSV Skin and Laser Centre,
rep. by its Partner M.Vedamurthy,
New No.9, Old No.5, 2nd Cross Street,
Mahalingapuram,
Chennai-600 034. .. Petitioner in
WP Nos.5371, 7929,
7931, 9086, 11537,
11546, 11551 of
2024
Vs
The Deputy Commissioner of Income Tax,
Central Circle – 1(4),
Investigation Wing, 3rd Floor,
No.323, M.G. Road, Nungambakkam,
Chennai-600 034. .. Respondent in
all WPs
Prayer in W.P.No.5362 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059212323(1) dated 29.12.2023 for the
assessment year 2013-14 as illegal, without jurisdiction.
Prayer in W.P.No.5366 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059225279(1) dated 30.12.2023 for the
assessment year 2013-14 as illegal, without jurisdiction.
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W.P.No.5362 of 2024 etc.
Prayer in W.P.No.5371 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059222963(1) dated 30.12.2023 for the
assessment year 2013-14 as illegal, without jurisdiction.
Prayer in W.P.No.7446 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059225108(1) dated 30.12.2023 for the
assessment year 2012-13 as illegal, without jurisdiction.
Prayer in W.P.No.7452 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059228863(1) dated 30.12.2023 for the
assessment year 2016-17 as illegal, without jurisdiction.
Prayer in W.P.No.7457 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059225153(1) dated 30.12.2023 for the
assessment year 2014-15 as illegal, without jurisdiction.
Prayer in W.P.No.7463 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059228901(1) dated 30.12.2023 for the
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W.P.No.5362 of 2024 etc.
assessment year 2017-18 as illegal, without jurisdiction.
Prayer in W.P.No.7761 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059221999(1) dated 29.12.2023 for the
assessment year 2017-18 as illegal, without jurisdiction.
Prayer in W.P.No.7764 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059212387(1) dated 29.12.2023 for the
assessment year 2014-15 as illegal, without jurisdiction.
Prayer in W.P.No.7767 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059215465(1) dated 29.12.2023 for the
assessment year 2016-17 as illegal, without jurisdiction.
Prayer in W.P.No.7769 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059212006(1) dated 29.12.2023 for the
assessment year 2012-13 as illegal, without jurisdiction.
Prayer in W.P.No.7773 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
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W.P.No.5362 of 2024 etc.
ITBA/AST/M/153C/2023-24/1059212495(1) dated 29.12.2023 for the
assessment year 2015-16 as illegal, without jurisdiction.
Prayer in W.P.No.7777 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059220591(1) dated 29.12.2023 for the
assessment year 2018-19 as illegal, without jurisdiction.
Prayer in W.P.No.7858 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059228944(1) dated 30.12.2023 for the
assessment year 2018-19 as illegal, without jurisdiction.
Prayer in W.P.No.7862 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059225187(1) dated 30.12.2023 for the
assessment year 2015-16 as illegal, without jurisdiction.
Prayer in W.P.No.7929 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059229919(1) dated 30.12.2023 for the
assessment year 2017-18 as illegal, without jurisdiction.
Prayer in W.P.No.7931 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
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W.P.No.5362 of 2024 etc.
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059222886(1) dated 30.12.2023 for the
assessment year 2012-13 as illegal, without jurisdiction.
Prayer in W.P.No.9086 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059223003(1) dated 30.12.2023 for the
assessment year 2014-15 as illegal, without jurisdiction.
Prayer in W.P.No.11537 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059223029(1) dated 30.12.2023 for the
assessment year 2015-16 as illegal, without jurisdiction.
Prayer in W.P.No.11546 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059231036(1) dated 30.12.2023 for the
assessment year 2016-17 as illegal, without jurisdiction.
Prayer in W.P.No.11551 of 2024 : Petition filed under Article 226 of the
Constitution of India seeking issuance of a writ of certiorari calling for the
records on the fie of the respondent and quash the impugned order u/s
143(3) r.w.s.153C of the Income Tax Act, 1961 DIN:
ITBA/AST/M/153C/2023-24/1059230945(1) dated 30.12.2023 for the
assessment year 2018-19 as illegal, without jurisdiction.
For Petitioner : Mr.R.Sivaraman
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W.P.No.5362 of 2024 etc.
in all WPs
For Respondent : Mr.A.P.Srinivas
in all WPs Sr. Standing Counsel
assisted by
Mr.ANR Jayaprathap
Jr. Standing Counsel
COMMON ORDER
(Order of the Court was made by the Hon'ble Chief Justice)
Rule made returnable forthwith.
2. In view of the order and judgment delivered in W.A.Nos.3554 to
3556 of 2023, dated 05.06.2025, Rule is made absolute in all these writ
petitions. Consequently, the demand notices issued under Section 156 of
the Income Tax Act, 1961 are also quashed and set aside.
3. Writ petitions are allowed. There shall be no order as to costs.
Consequently, interim applications are closed.
(K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)
05.06.2025
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W.P.No.5362 of 2024 etc.
Index : Yes/No
NC : Yes/No
bbr
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W.P.No.5362 of 2024 etc.
To:
The Deputy Commissioner of Income Tax,
Central Circle – 1(4),
Investigation Wing, 3rd Floor,
No.323, M.G. Road, Nungambakkam,
Chennai-600 034.
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W.P.No.5362 of 2024 etc.
THE HON'BLE CHIEF JUSTICE
AND
SUNDER MOHAN,J.
bbr
W.P.Nos.5362, 5366, 5371, 7446,
7452, 7457, 7463, 7761, 7764, 7767,
7769, 7773, 7777, 7858, 7862, 7929,
7931, 9086, 11537, 11546 and 11551
of 2024
05.06.2025
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