Sri Anand Jewellers v. Deputy Commissioner of Income Tax
Case brief
What is this about?
Sri Anand Jewellers (Managing Partner: Anandraj Karuppannan, Perambalur) v. Deputy Commissioner of Income Tax, Central Circle 2, Trichy; W.P(MD)No.27422 of 2025 with W.M.P.(MD)Nos.21353 & 21354 of 2025; Madurai Bench of Madras High Court; Justice G.R. Swaminathan (sole judge); decision dated 06.10.2025. Subject: writ challenge to penalty-proposal notices dated 16.09.2025 for AY 2018-19 (PAN ADFFS0065B) under section 274 read with Section 270A (DIN ITBA/PNL/S/270A/2025-26/1080757775(1)) and Section 274 read with Section 271AAC(1) (DIN ITBA/PNL/S/271AAC(1)/2025-26/1080757754(1)) of the Income Tax Act, 1961. Final order intervened before admission; petition closed as infructuous with liberty to pursue the same contentions against the final order in a fresh writ petition. No costs. No precedent engaged; no monetary award.
What did the court decide?
Writ petition closed as infructuous, with liberty reserved to the petitioner to canvass all the contentions raised herein in the fresh writ petition filed against the final order; no costs ordered; connected miscellaneous petitions W.M.P.(MD)Nos.21353 & 21354 of 2025 also closed.