Writ appeals challenging conditions attached to interim stay orders in income-tax writ petitions. The court noted the writ petitions themselves had been dismissed on 15.07.2024 with a direction to approach the appellate authority, rendering the appeals infructuous, and dismissed them.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.A(MD)Nos.1473 to 1477 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 18.10.2024
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN and THE HONOURABLE MRS.JUSTICE L.VICTORIA GOWRI
W.A(MD)Nos.1473 to 1477 of 2023 and C.M.P.(MD)Nos.11318 to 11322 of 2023
M/s.Shree Sanghvi Mills Private Limited, Represented by its Director, Mr.S.Vaikundarajan, V.V.Towers, No.127, Tiruvananthapuram Road, Palayamkottai, Tirunelveli-627 002. ... Appellant in all writ appeals
/Petitioner in all writ appeals
-vs-
The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai-625 002.
...Respondent in all writ appeals / Respondent in all writ appeals
PRAYER in W.A.(MD)No.1473 of 2023: Appeal filed under Clause 15 of Letters Patent, to set aside the conditions stipulated for grant of interim stay in the order dated 27.04.2023 passed by this Court in W.M.P.(MD)No. 8778 of 2023 in W.P.(MD)No.10006 of 2023.
PRAYER in W.A.(MD)No.1474 of 2023: Appeal filed under Clause 15 of Letters Patent, to set aside the conditions stipulated for grant of interim
https://www.mhc.tn.gov.in/judis _____________ Page 1 of 4_
W.A(MD)Nos.1473 to 1477 of 2023 stay in the order dated 27.04.2023 passed by this Court in W.M.P.(MD)No. 8785 of 2023 in W.P.(MD)No.10007 of 2023.
PRAYER in W.A.(MD)No.1475 of 2023: Appeal filed under Clause 15 of Letters Patent, to set aside the conditions stipulated for grant of interim stay in the order dated 27.04.2023 passed by this Court in W.M.P.(MD)No. 8784 of 2023 in W.P.(MD)No.10008 of 2023.
PRAYER in W.A.(MD)No.1476 of 2023: Appeal filed under Clause 15 of Letters Patent, to set aside the conditions stipulated for grant of interim stay in the order dated 27.04.2023 passed by this Court in W.M.P.(MD)No. 8782 of 2023 in W.P.(MD)No.10009 of 2023.
PRAYER in W.A.(MD)No.1477 of 2023: Appeal filed under Clause 15 of Letters Patent, to set aside the conditions stipulated for grant of interim stay in the order dated 27.04.2023 passed by this Court in W.M.P.(MD)No. 8779 of 2023 in W.P.(MD)No.10010 of 2023.
In all Writ Appeals:
For Appellant : Mr.J.Jeyakumaran
For Respondent : Mr.N.Dilip Kumar
JUDGMENT
[Judgment of the Court was made by R.SUBRAMANIAN, J.]
Challenge in these appeals are to the interim orders dated 27.04.2023. It is now brought to our notice that the writ petitions themselves were dismissed on 15.07.2024, requiring the appellant to approach the Appellate authority.
https://www.mhc.tn.gov.in/judis _____________ Page 2 of 4_
W.A(MD)Nos.1473 to 1477 of 2023
they are dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed.
[R.S.M., J.] [L.V.G., J.]
18.10.2024
NCC :Yes/No Index :Yes/No Internet: Yes Sml
https://www.mhc.tn.gov.in/judis _____________ Page 3 of 4_
W.A(MD)Nos.1473 to 1477 of 2023 R.SUBRAMANIAN, J. and L.VICTORIA GOWRI, J.
Sml
W.A(MD)Nos.1473 to 1477 of 2023
18.10.2024
https://www.mhc.tn.gov.in/judis _____________ Page 4 of 4_
1 issue framed by the court
Whether appeals against interim stay conditions survive when the underlying writ petitions have been dismissed.
M/s.Shree Sanghvi Mills Private Limited, represented by its Director, Mr.S.Vaikundarajan
The Assistant Commissioner of Income Tax, Central Circle 2, Madurai
R.Subramanian
L.Victoria Gowri
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
