Dismissed¶137

M/s. v. v Mineral v Deputy Commissioner of Income Tax

Madras HC2 Jun 2026WP(MD)/12493/2025

Case brief

AI extract

What is this about?

V V Mineral; V V Mineral (100% EOU); S.Jegatheesan partner; writ of declaration Article 226; assessment order quash; Section 143(3) read with 153A Income-tax Act 1961; assessment years 2012-13 to 2019-20; Deputy Commissioner and Assistant Commissioner of Income Tax Central Circle 2 Madurai; ITBA order references; Settlement Commission abolished; Interim Board of Settlement; WP(MD)Nos.10711 of 2025 batch; judgment dated 01.06.2026 same terms; grounds not agreed; dismissed; no costs; connected W.M.P(MD)Nos.5327, 5326, 5333 to 5335, 5337 to 5339 of 2026 closed; Madras High Court Madurai Bench; Justice D. Bharatha Chakravarthy.

What did the court decide?

None; the writ petitions were dismissed, no costs awarded, and the connected miscellaneous petitions were closed. ¶137

M/s. v v Mineral Vs Deputy Commissioner of Income Tax — Income Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

None; the writ petitions were dismissed, no costs awarded, and the connected miscellaneous petitions were closed.

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Issue for consideration

Whether the grounds raised by these petitioners against the impugned income-tax assessment orders (including those passed U/s.143(3) r.w.s 153A of the Act, 1961) should succeed, such that the orders are declared arbitrary/illegal/unconstitutional and quashed.

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Court's answer

After considering the merits, the grounds raised by the petitioners were not agreed upon by this Court and the writ petitions were dismissed.

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Ratio / Principle

These writ petitions are dismissed on the same terms as the judgment dated 01.06.2026 passed in WP(MD)Nos.10711 of 2025 etc., which had dealt in detail with all the grounds (these petitions having been omitted from the cause list by oversight though covered by the arguments).

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Key takeaways

No costs are awarded and the connected miscellaneous petitions (W.M.P(MD)Nos.5327, 5326, 5333 to 5335, 5337 to 5339 of 2026) are closed.ratio¶137

Detailed headnote1 paragraphs

Common order, Madurai Bench of Madras High Court (D. Bharatha Chakravarthy, J.), 02.06.2026: Nine writ petitions (W.P(MD)Nos.12493 to 12501 of 2025) by M/s. V V Mineral and M/s. V V Mineral (100% EOU), seeking declarations that assessment orders (for assessment years 2012-13 to 2019-20, including orders passed U/s.143(3) r.w.s 153 A of the Act, 1961, and one order dated 31.12.2024) are arbitrary, illegal and unconstitutional, are DISMISSED. The petitions had been left out of the cause list by oversight, but the arguments covered them; all grounds were dealt with in detail by this Court's judgment dated 01.06.2026 in WP(MD)Nos.10711 of 2025 etc., and these petitions are dismissed on the same terms of that judgment, the grounds raised by the petitioners not being agreed to. Connected W.M.P(MD)s are closed; no costs. Background noted: inspection of V.V.Mineral Group premises, assessment orders thereafter, and referral of pending Settlement Commission matters to the Interim Board of Settlement after its abolition.

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W.P(MD)Nos.12493 to 12501 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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Dated: 02.06.2026

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CORAM

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THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

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W.P(MD)Nos.12493 to 12501 of 2025 and W.M.P(MD)Nos.5327, 5326, 5333 to 5335, 5337 to 5339 of 2026

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W.P(MD)No.12493 of 2025

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M/s. V V Mineral, Represented by its Partner, S.Jegatheesan, No.17 C, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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– Vs. -

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1.The Deputy Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai, Tamil Nadu-625002

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2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai, Tamil Nadu-625002

... Respondent(s)

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

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W.P(MD)Nos.12493 to 12501 of 2025

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the any assessment order of the 2nd respondent in ITBA/COM/F/17/2021-22/1033701184(1) dated 25.06.2021 for the assessment year 2012-13 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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W.P(MD)No.12494 of 2025

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M/s.V. V Mineral, Represented by its Partner, S.Jegatheesan, No.17 C, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

... Petitioner(s)

– Vs. -

2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road,

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Meenambalpuram, Madurai, Tamil Nadu-625002 ... Respondent(s)

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

¶29

W.P(MD)Nos.12493 to 12501 of 2025

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ITBA/COM/F/17/2024-25/1071738182(1) dated 31.12.2024 and quash the same and pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and thus render justice.

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W.P(MD)No.12495 of 2025

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M/s.V V Mineral (100% Eou), Represented by its Partner, S.Jegatheesan, No.17 C, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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Vs. -

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2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road,

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Meenambalpuram, Madurai, Tamil Nadu-625002

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... Respondent(s)

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Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/ S/ 153A/ 2021-22/ 1033672148(1) dated 24.06.2021 for the assessment year 2013-14 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court

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

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W.P(MD)Nos.12493 to 12501 of 2025

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may deem fit and proper in the circumstances of this case and thus render justice.

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W.P(MD)No.12496 of 2025

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M/s.V V Mineral (100% Eou),

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Represented by its Partner, S.Jegatheesan, No.17 C, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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Vs. -

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2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road,

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Meenambalpuram, Madurai, Tamil Nadu-625002 ... Respondent(s)

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Prayer:Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/ S/ 153A/ 2021-22/ 1033662986(1) dated 24.06.2021 for the assessment year 2014-15 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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

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W.P(MD)Nos.12493 to 12501 of 2025

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W.P(MD)No.12497 of 2025

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M/s.V V Mineral(100% Eou),

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Represented by its Partner, S.Jegatheesan,

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No.17, Keeraikaranthattu, Tisayanvilai,

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Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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Vs. -

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1.The Deputy Commissioner of Income Tax,

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Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai, Tamil Nadu-625002

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2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road,

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Meenambalpuram, Madurai, Tamil Nadu-625002

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... Respondent(s)

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/S/153A/2021-22/1033662767(1) dated 24.06.2021 for the assessment year 2015-16 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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

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W.P(MD)Nos.12493 to 12501 of 2025

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W.P(MD)No.12498 of 2025

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M/s.V V Mineral(100 Percent Eou)

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Represented by its Partner, S.Jegatheesan, No.17, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

... Petitioner(s)

-Vs-

2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road,

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Meenambalpuram, Madurai, Tamil Nadu-625002

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... Respondent(s)

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Prayer :

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Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/S/153A/2021-22/1033662819(1) dated 24.06.2021 for the assessment year 2016-17 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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

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W.P(MD)Nos.12493 to 12501 of 2025

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W.P(MD)No.12499 of 2025

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M/s. V V Mineral(100 Percent Eou),

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Represented by its Partner, S.Jegatheesan,

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No.17, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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Vs. -

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1.The Deputy Commissioner of Income Tax,

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Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai, Tamil Nadu-625002

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2.The Assistant Commissioner of Income Tax, Central Circle 2, Madurai, Ground Floor, Income Tax Office - Madurai Me, Income Tax Staff Quarters Complex, Kulamangalam Main Road,

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Meenambalpuram, Madurai, Tamil Nadu-625002 ... Respondent(s) Prayer:

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Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/S/153A/2021-22/1033662943 (1) dated 24.06.2021 for the assessment year 2017-18 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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

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W.P(MD)Nos.12493 to 12501 of 2025

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W.P(MD)No.12500 of 2025

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M/s.V V Mineral(100 Percent Eou),

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Represented by its Partner, S.Jegatheesan, No.17, Keeraikaranthattu, Tisayanvilai,

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Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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Vs. -

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Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/S/153A/2021-22/1033913160(1) dated 30.06.2021 for the assessment year 2018-19 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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W.P(MD)No.12501 of 2025

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M/s. V. V Mineral,

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Represented by its Partner, S.Jegatheesan,

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

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W.P(MD)Nos.12493 to 12501 of 2025

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No.17 C, Keeraikaranthattu, Tisayanvilai, Tirunelveli, Tamil Nadu - 627 657.

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... Petitioner(s)

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Vs. -

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Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF DECLARATION to declare the any assessment order of the 2nd respondent in ITBA/AST/S/144/2021-22/1033926567(1) dated 30.06.2021 for the assessment year 2019-20 passed U/s. 143(3) r.w.s 153 A of the Act, 1961 as arbitrary, illegal and unconstitutional and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

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For Petitioner :Mr.R.Sivaraman

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For Respondents :Mr.N.Dilipkumar, Standing Counsel (in all cases)

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

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W.P(MD)Nos.12493 to 12501 of 2025

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COMMON ORDER

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All these writ petitions are connected to each other and are disposed of by this common order.

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2.Pursuant to an inspection carried in the premises of V.V.Mineral

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Group of Companies, notices were issued in respect of some of the assessment years and ultimately assessment orders came to be passed. The assessees approached the Settlement Commission and in between, the Settlement Commission was abolished and pending matters were directed to be placed before the Interim Board of Settlement constituted for this purpose.

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3.In respect of the various assessment years, number of writ petitions were filed WP(MD)Nos.10711 of 2025 etc batch cases, on behalf of three entities namely Dhanalakshmi Srinivasan Sugars Pvt. Ltd, VV Mineral a partnership firm and V V Mineral(100% EOU), yet another firm.

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4.Detailed arguments were made by Mr.R.Sivaraman, learned counsel for the petitioner and also Mr. ARL Sundaresan, Additional Solicitor General of India, appearing on behalf of the Income Tax Department. Orders were reserved and a detailed judgment, dealing with all the grounds raised, 10

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

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W.P(MD)Nos.12493 to 12501 of 2025

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was pronounced on 01.06.2026.

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5.However, it can be seen that some of the writ petitions filed by VV Mineral and all the writ petitions filed by VV Mineral(100% EOU) were not listed by oversight while the Registry prepared the cause list. However, the arguments covered these writ petitions also. All the grounds raised in these writ petitions are dealt with in detail by the judgment of this Court on 01.06.2026. After considering the merits of the grounds raised by the petitioner, ultimately, the grounds were raised by the petitioner are not agreed upon by this Court and ultimately, the writ petitions were dismissed.

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