M/s.Senthil Murugan Jewellers, Rep. By its Partner Pandurangan V. The Assistant Commissioner of Income Tax Central Circle (1) Madurai

WP(MD)/25243/2023

AI Insights

M/s. Senthil Murugan Jewellers, represented by its partner Pandurangan, filed a series of writ petitions challenging the penalty orders issued by the Assistant Commissioner of Income Tax, Central Circle (1), Madurai. The penalties were imposed under Section 270A of the Income Tax Act, 1961, for the assessment years 2017-18 to 2021-22. The petitioner had previously contested the assessment orders through writ petitions and appeals, all of which were dismissed, leading to the current challenge against the penalty orders. The court found that since the statutory appeals against the penalties are pending, it would not be appropriate to interfere at this stage, thus dismissing the writ petitions.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 832527 (HC-CHENNAI)
• Appeal Type: Others
• Pronouncement Date: 20-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: A THIYAGARAJAN
• Keywords: Assessment; Natural Justice; Penalty; Writ of Certiorarified Mandamus
• Section: 270A; 226

Judgement Text

"W.P.(MD) Nos.25243 to 25248/2023 and etc. batch BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.01.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)Nos.25243 to 25248, 26524, 26525 and 17046 to 17048 of 2023 and W.M.P.(MD)Nos.21428, 21429, 21431 to 21440, 22803 to 22806, 14261, 14263, 14271 and 14816 of 2023 M/s.Senthil Murugan Jewellers, Rep. By its Partner Pandurangan, 253A, 254, 255, West Masi Street, Madurai – 625 001. ... Petitioner in all W.Ps. Vs The Assistant Commissioner of Income Tax Central Circle (1) Madurai, Office of Assistant Commissioner of Income Tax Central Circle (1), Income Tax Tariff Complex, Kulamangalam Road, Meenambalpuram, Madurai – 625 002. ... Respondent in all W.Ps. Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records in impugned order in DIN & Order 1/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) Nos.25243 to 25248/2023 and etc. batch No.ITBA/PNL/F/270A/2023-24/1056510081(1), DIN & Order No.ITBA/PNL/F/271AAC(1)/2023-24/1056512517(1), DIN & Order No.ITBA/PNL/F/270A/2023-24/1056523561(1), DIN & Order No.ITBA/PNL/F/271AAC(1)/2023-24/1056516419(1) DIN & Order No.ITBA/PNL/F/270A/2023-24/1056523563(1), DIN & Order No.ITBA/PNL/F/271AAC(1)/2023-24/1056510085(1), DIN & Order No.ITBA/PNL/F/270A/2023-24/1056574331(1), DIN & Order No.ITBA/PNL/F/271AAC(1)/2023-24/1056574332(1), DIN & Order No.ITBA/PNL/F/270A/2023-24/1054037204(1), DIN & Order No.ITBA/PNL/F/271AAC(1)/2023-24/1054037124(1) and DIN & Order No.ITBA/PNL/F/271AAD(1)(ii)/2023-24/1054048779(1) dated 25.09.2023 and 29.06.2023 for the assessment year 2017-18, 2017-18, 2018-19, 2018-19, 2019-20, 2019-20, 2020-21, 2020-21, 2021-22, 2021-22, 2021-22 on the file of the respondent and quash the same as illegal and against the principles of natural justice and direct the respondent to pass orders in accordance with law after the result of the main Writ Petition. For Petitioner : Dr.A.Thiyagarajan, (In all W.Ps) Senior Counsel for Mr.S.Karunakar For Respondents : Mr.N.Dilip Kumar (In all W.Ps) Standing Counsel 2/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) Nos.25243 to 25248/2023 and etc. batch COMMON ORDER These Writ Petitions are filed challenging the impugned orders passed by the respondent imposing penalty on the petitioner under Section 270A of the Income Tax Act, 1961. 2. The learned Senior Counsel appearing for the petitioner would submit that initially the petitioner had filed Writ Petitions before this Court challenging the order of assessments before this Court and the same were dismissed. Challenging the same, Writ Appeals were filed and the same were also dismissed. He further submitted that the petitioner has already filed statutory appeals and the same were heard in part and posted in the first week of February 2026. 3. The learned Standing Counsel appearing for the respondent would submit that in these Writ Petitions challenges were made only against the penalty proceedings and therefore, these Writ Petitions may be closed. 3/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) Nos.25243 to 25248/2023 and etc. batch 4. Heard the learned counsel appearing on either side and perused the materials available on record. 5. On a perusal of the records, it is seen that challenging the the assessment orders, the petitioner had filed Writ Petitions and the same were dismissed. As against the order of the writ Court, the petitioner has filed Writ Appeals and the same were also dismissed by directing the petitioner to file statutory appeals. The petitioner has also filed statutory appeals and the same are also pending. In such circumstances, this Court is not inclined to interfere with the impugned penalty proceedings. Hence, all these Writ Petitions are liable to be dismissed. 6. Accordingly, all these Writ Petitions are dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 20.01.2026 vsm Index : Yes/No NCC : Yes/No 4/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) Nos.25243 to 25248/2023 and etc. batch To The Assistant Commissioner of Income Tax Central Circle (1) Madurai, Office of Assistant Commissioner of Income Tax Central Circle (1), Income Tax Tariff Complex, Kulamangalam Road, Meenambalpuram, Madurai – 625 002. 5/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) Nos.25243 to 25248/2023 and etc. batch KRISHNAN RAMASAMY, J. vsm W.P.(MD)Nos.25243 to 25248, 26524, 26525 and 17046 to 17048 of 2023 20.01.2026 6/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com "