The Madras Pharmaceuticals vs The Commissioner Of Income Tax
2025 Latest Caselaw 4907 Mad

Madras High Court

The Madras Pharmaceuticals vs The Commissioner Of Income Tax on 16 June, 2025

                                                                               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 2022
                                       and C.M.P.Nos.8754, 8970 and 8972 of 2022

                     The Madras Pharmaceuticals,
                     No.18, Dr. Nair Road,
                     T.Nagar, Chennai-600 017
                     Present Address
                     15, Gopalakrishna Road,
                     T.Nagar, Chennai-600 017.                                          .. Appellant
                                                                                        in W.A.No.1391/2022

                     Accent Pharma,
                     No.18, Dr. Nair Road,
                     T.Nagar, Chennai-600 017
                     Present Address
                     15, Gopalakrishna Road,
                     T.Nagar, Chennai-600 017.                                          .. Appellant
                                                                                        in W.A.No.1394/2022

                     Maral Labs,
                     No.18, Dr. Nair Road,
                     T.Nagar, Chennai-600 017
                     Present Address
                     15, Gopalakrishna Road,
                     T.Nagar, Chennai-600 017.                                          .. Appellant
                                                                                        in W.A.No.1395/2022

                     ____________
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                                                                                   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 Appellant                     : Mr.J.Balachander
                                      in all appeals                      and Ms.K.Kavitha

                                      For Respondents                   : Mr.A.P.Srinivas
                                      in all appeals                      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

____________

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Settlement Commission (ITSC) on 28th 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.

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Consequently, interim applications stand closed.

                                                 (K.R.SHRIRAM, CJ.)           (SUNDER MOHAN, J.)
                                                                   16.06.2025

                     Index :            Yes/No
                     NC :               Yes/No
                     bbr


                     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.

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THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J.

bbr

W.A.Nos.1391, 1394 and 1395 of 2022

16.06.2025

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