Dismissed¶26

M/s Cholamandalam Ms General Insurance Company Limited v. The Income Tax Appellate Tribunal

Madras HC2 Dec 2025WP/702/2025

Case brief

AI extract

What is this about?

Income tax writ petitions (AY 2022-23) by Cholamandalam MS General Insurance Company seeking quashing of DCIT records dated 01.01.2025 and 13.01.2025 (Section 143(3) r.w.s. 263, Income Tax Act, 1961) and restraint of assessment pending appeal ITA No.3262/CHNY/2024 before the Income Tax Appellate Tribunal; dismissed as infructuous in view of ITAT orders dated 29.04.2025; no merits decided; Madras High Court, 02.12.2025; no costs.

What did the court decide?

The writ petitions were dismissed as infructuous, the Court recording learned counsel for the petitioner's submission that they had become infructuous in light of the subsequent orders passed by the Income Tax Appellate Tribunal on 29.04.2025. ¶26

M/s Cholamandalam Ms General Insurance Company Limited Vs The… — Income Tax | Madras HC (2025)

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W.P.Nos.702 & 1871 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 02.12.2025

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.Nos.702 & 1871 of 2025 and W.M.P.Nos.853, 855, 2146 & 2147 of 2025

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M/s Cholamandalam MS General Insurance Company Limited Represented by its Chief Financial Officer Mr. S. Venugopalan No. 2, Dare House, Chennai G.P.O. Parrys, Chennai -600001.

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... Petitioner in both W.Ps

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Vs.

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The Income Tax Appellate Tribunal Represented by its Registrar ‘Rajaji Bhavan’ - 2^nd Floor, Besant Nagar, Chennai – 600 090.

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Assessment Unit National Faceless Assessment Centre Income Tax Department, Ministry of Finance, Room No.401, 2^nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003.

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The Deputy Commissioner of Income Tax Non Corporate Circle – 8(1) Room No.507, Annexe Building, V Floor, Aayakar Bhawan-Annexe Building, No.121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.702 & 1871 of 2025

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Principal Commissioner of Income Tax – 4 Room No.301, Wanaparthy Block, III Floor, Wanaparthy Block No. 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034. ... Respondents in both W.Ps

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Prayer in W.P.No.702 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records in DIN No. ITBA/AST/F/143(3)(SCN)/202425/1071779842(1) dated 01.01.2025 on the file of the 3^rd Respondent for AY 2022-23 and to quash the same and direct the 3^rd Respondent to not to proceed further with the assessment until disposal of the appeal in ITA No.3262/CHNY/2024 pending before the 1^st Respondent.

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Prayer in W.P.No.1871 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records in DIN No. ITBA/AST/S/143(3)/202425/1072165931(1) dated 13.01.2025 under Section 143(3) r.w.s. 263 of the Income Tax Act, 1961 on the file of the 3^rd Respondent for AY 2022-23 and to quash the same and direct the 3^rd Respondent to not to proceed further with the assessment until disposal of the appeal in ITA No. 3262/CHNY/2024 pending before the 1^st Respondent.

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For Petitioner : Mr.R.Sandeep Bagmar in both W.Ps

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For Respondents : Mrs.S.Premalatha in both W.Ps Standing Counsel

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2/10

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.702 & 1871 of 2025

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COMMON ORDER

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The learned counsel for the petitioner appears through video conferencing and submits that these writ petitions have become infructuous in light of the subsequent orders passed by the Income Tax Appellate Tribunal on 29.04.2025.

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Recording the above submission of the learned counsel for the petitioner, these Writ Petitions are dismissed as infructuous. Consequently, connected miscellaneous petitions are closed. No costs.

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02.12.2025

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raja

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Neutral Citation : Yes / No

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The Registrar, Income Tax Appellate Tribunal ‘Rajaji Bhavan’ - 2^nd Floor, Besant Nagar, Chennai – 600 090.

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The Assessment Unit, National Faceless Assessment Centre Income Tax Department, Ministry of Finance, Room No.401, 2^nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003.

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3/10

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.702 & 1871 of 2025

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The Deputy Commissioner of Income Tax Non Corporate Circle – 8(1) Room No.507, Annexe Building, V Floor, Aayakar Bhawan-Annexe Building, No.121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034.

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The Principal Commissioner of Income Tax – 4 Room No.301, Wanaparthy Block, III Floor, Wanaparthy Block No. 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034.

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4/10

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.702 & 1871 of 2025

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5/10

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.702 & 1871 of 2025