Dhanvantra Health Care Private Limited vs The Income Tax Officer
2025 Latest Caselaw 4576 Mad

Madras High Court

Dhanvantra Health Care Private Limited vs The Income Tax Officer on 21 May, 2025

Bench: S.Srimathy, R.Vijayakumar

                                                                                         W.A(MD)No.1340 of 2025


                           BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                DATED: 21.05.2025

                                                         CORAM

                                  THE HONOURABLE MRS.JUSTICE S.SRIMATHY
                                                     and
                                   THE HON'BLE MR.JUSTICE R.VIJAYAKUMAR

                                            W.A(MD)No.1340 of 2025
                                                     and
                                    C.M.P.(MD)Nos.8185, 8186 and 8187 of 2025

                     Dhanvantra Health Care Private Limited,
                     represented by its Director,
                     J.Senthilkumar, Trichy – 621 112.                                      ... Appellant

                                                              Vs

                     1.The Income Tax Officer,
                     Ward -1(1),
                     No.44, Main Building, Williams Road,
                     Cantonment, Trichy – 620 001.

                     2.The Assessment Unit,
                     Income Tax Department,
                     National Faceless Assessment Centre,
                     4th Floor, Mayur Bhawan, Connaught Lane,
                     Connaught Place, New Delhi-110 001.                               ... Respondents


                     PRAYER: Writ Appeal is filed under Clause 15 of Letters Patent to set
                     aside the order in W.P.(MD)No.10738 of 2025, dated 23.04.2025 on the
                     file of this Court.



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                                                                                             W.A(MD)No.1340 of 2025


                                        For Appellant          : Mr.G.Baskar
                                        For R1 and R2         : Mr.N.Dilipkumar
                                                                 *****

                                                         JUDGMENT

(Judgment of this Court was delivered by S.SRIMATHY, J.)

The present Writ Appeal has been preferred against the order

passed by the Writ Court in W.P(MD)No.10738 of 2025, dated

23.04.2025.

2.Heard the learned Counsel on both sides.

3.The only grievance of the appellant is that while passing the

assessment order, no opportunity was given to him. However, this Court

is of the view that when there is an alterative remedy of appeal is

available, the appellant cannot maintain a Writ Petition. Hence, this

Court is not inclined to interfere with the order passed by the Writ Court.

However, in order to balance the rights of the appellant and the

respondents, the appellant is directed to pay a sum of Rs.50,00,000/-

within a period of two weeks from the date of receipt of a copy of this

order and on such deposit within the time stipulated by this Court, the

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appellant is directed to file an appeal and the respondents are directed to

consider the said appeal within a period of four weeks from the date of

filing of the appeal.

4.With these directions, the Writ Appeal is disposed of. No costs.

Consequently, connected miscellaneous petitions are closed.

                                                                        (S.S.Y., J.)     (R.V., J.)
                                                                                  21.05.2025

                     Index : Yes / No
                     Internet : Yes / No
                     NCC : Yes / No

                     cmr









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                                                                            S.SRIMATHY, J.
                                                                                      and
                                                                        R.VIJAYAKUMAR, J.
                                                                                      cmr









                                                                                    21.05.2025

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