M/S.Aditya Exports vs The Assistant Commissioner Of Income ...
2025 Latest Caselaw 8177 Mad

Madras High Court

M/S.Aditya Exports vs The Assistant Commissioner Of Income ... on 29 October, 2025

                                                                                                WA No.2962 of 2025

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED: 29.10.2025

                                                             CORAM

                                    THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA,
                                                       CHIEF JUSTICE
                                                                AND
                                       THE HON'BLE MR.JUSTICE G.ARUL MURUGAN
                                             Writ Appeal No.2962 of 2025


                     M/s.Aditya Exports,
                     by Partner K.Chandrasekaran                                        : Appellant

                                  versus

                     1.The Assistant Commissioner of Income Tax,
                       Circle I, Erode

                     2.The Principal Commissioner of Income Tax,
                       Salem                                                            : Respondents



                     Prayer: Appeal filed against the order passed by learned Single Judge
                     in WP No.22496 of 2025 dated 03.07.2025.



                     For Appellant              :         Mr.T.Vasudevan

                     For Respondents            :         Mr.M.Sheela,
                                                          Senior Standing Counsel,
                                                          and Mr.H.Siddarth,
                                                          Junior Standing Counsel




                     Page 1 of 4




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                                                                                           WA No.2962 of 2025

                                                             JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice)

Irrespective of various grounds urged before us to assail the

correctness and validity of initiation of proceedings under Section

148A(b) of the Income Tax Act, 1961, we find that the order of

learned Single Judge was based on certain concession given by the

appellant. The order records that the appellant itself prayed that the

impugned notice may be set aside and the matter may be remanded

to the authority for reconsideration.

2. Therefore, leaving it open to the appellant to raise all the

grounds which are available to them under the law, we dismiss the

appeal giving liberty to seek review, recall, modification, clarification,

correction etc. There will be no order as to costs. Consequently, CMP

No.23849 of 2025 is closed.

(MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 29.10.2025 Index : Yes/No Neutral Citation : Yes/No tar

To

https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/11/2025 02:27:20 pm )

1.The Assistant Commissioner of Income Tax, Circle I, Erode

2.The Principal Commissioner of Income Tax, Salem

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THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN, J.

(tar)

29.10.2025

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