M/s. Sivagami Gold Station, A Partnership Firm, Rep. by its Partner, S. Subramanian V. The Deputy Commissioner, Income Tax Office, Central Circle II, Madurai and The Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre, New Delhi

WP(MD)/20140/2024

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The case involves multiple writ petitions filed by M/s. Sivagami Gold Station, a partnership firm, represented by its partner S. Subramanian, against notices issued by the Income Tax Department under Sections 153C and 153A of the Income Tax Act, 1961. The notices were challenged on the grounds that they were issued without proper jurisdiction or basis. However, subsequent to the filing of these petitions, final assessment orders for the years 2015-16 to 2021-22 were issued, which addressed the same issues raised in the petitions. The court dismissed the petitions as infructuous but allowed the petitioner to contest the jurisdiction of the notices in the ongoing challenge against the assessment orders.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834783 (HC-CHENNAI)
• Appeal Type: Others
• Pronouncement Date: 04-02-2026
• 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: J JOTHI
• Keywords: Assessment orders; Income Tax; Infructuous; Writ of Certiorari
• Section: 142(1); 153A; 153C

Judgement Text

" W.P.(MD) No.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)Nos.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 and W.M.P.(MD)No.17091, 16722, 16941, 17102, 17123, 17344 and 18556 of 2024 M/s. Sivagami Gold Station, A Partnership Firm, Rep. by its Partner, S.Subramanian, S/o. M.S. Sabapathi Chettiar, 10/3A, North Bypass Road, Vannarapettai – 627 003, Tamilnadu, India. ... Petitioner in all W.Ps. Vs 1. The Deputy Commissioner, Income Tax Office, Central Circle II, Madurai. 2. The Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre, New Delhi. ... Respondents in all W.Ps. 1/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) No.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records pertaining to the impugned notices issued by the 1st respondent under Section 153C read with Section 153A of the Income Tax Act, 1961 on 08.05.2024 bearing Notice Nos. ITBA/AST/S/153C/2024-25 / 1064722228(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066394588(1), ITBA/AST/S/153C/2024-25 / 1064722243(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066382921(1), ITBA/AST/S/153C/2024-25 / 10647222241(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066419320(1), ITBA/AST/S/153C/2024-25 / 1064722232(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066382186(1), ITBA/AST/S/153C/2024-25 / 1064722224(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066419162(1), ITBA/AST/S/153C/2024-25 / 1064722234(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066383013(1) and ITBA/AST/S/153C/2024-25 / 1064722239(1) and notice No. ITBA/ AST /F/ 142(1)-2024-25/ 1066382745(1) under section 142(1) of the Income Tax Act and quash the same. For Petitioner : Mr.J.Alaguram Jothi (In all W.Ps) For Respondents : Mr.N.Dilipkumar, (In all W.Ps.) Standing Counsel 2/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) No.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 COMMON ORDER These Writ Petitions have been filed challenging the impugned notices dated 08.05.2024 issued by the 1st respondent under Section 153C read with Section 153A of the Income Tax Act, 1961. 2. The learned Standing Counsel appearing for the respondents, after taking instructions, would submit that final assessment orders have been passed for the assessment years 2015-16 to 2021-2022 on the following dates: Assessment year Date of assessment orders 2015-16 31.12.2024 2016-17 31.12.2024 2017-18 18.03.2025 2018-19 10.03.2025 2019-20 13.03.2025 2020-21 11.03.2025 2021-22 11.03.2025 3. The learned Standing counsel appearing for the respondents would further submit that since the 1st respondent has passed 3/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) No.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 the assessment orders subsequent to the impugned notices, the prayers in these Writ Petitions have become infructuous. It is brought to the knowledge of this Court that the petitioner has already filed Writ Petitions before this Court challenging the above said assessment orders. 4. In view of the above, these Writ Petitions are dismissed as infructuous. In the event, if the petitioner intends to raise the issue of jurisdiction with regard to the issuance of notices, which are impugned in the present Writ Petitions, he is at liberty to raise the said issue in the writ petitions filed challenging the assessment orders. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 04.02.2026 vsm 4/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) No.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 To 1. The Deputy Commissioner, Income Tax Office, Central Circle II, Madurai. 2. The Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre, New Delhi. 5/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com W.P.(MD) No.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 KRISHNAN RAMASAMY, J. vsm W.P.(MD)Nos.20140, 19733, 19970, 20159, 20184, 20445 and 21903 of 2024 04.02.2026 6/6 https://www.mhc.tn.gov.in/judis Printed from counselvise.com "