M.Natrajan v. The Deputy Commissioner Of Income Tax (Benami Prohibition)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.09.2025 C O R A M THE HONOURABLE MR.JUSTICE M.DHANDAPANI and W.M.P.No.6833 of 2023 M.Natrajan ... Petitioner Vs The Deputy Commissioner of Income Tax (Benami Prohibition) Room No.2, Ground Floor A Wing, Income Tax Investigation Wing Building, 6, M.G.Road, Nungambakkam, Chennai-600 034.

... Respondent PRAYER : Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the file of the Respondent and quash the impugned Show cause notice issued u/s 24(2) of the Prohibition of Benami Property Transactions Act, 1988 in F.No.: BPUCHE/AF/MN/473/2022-23 dated 02.11.2022 as illegal, arbitrary and without jurisdiction.

For Petitioner : Mr.R.Sivaraman For Respondent : Ms.M.Sheela, Special Public Prosecutor 1/4

O R D E R

Challenging the show cause notice issued by the respondent, this Writ Petition has been filed.

2. When the matter is taken up, learned counsel appearing for the petitioner submitted that, as against the impugned show cause notice, the petitioner has preferred an appeal before the appellate authority.

3. Recording the aforesaid submission, this Writ Petition is closed. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is also closed.

24.09.2025 Index : Yes / No Speaking Order / Non-speaking order Nhs To The Deputy Commissioner of Income Tax (Benami Prohibition) Room No.2, Ground Floor A Wing, Income Tax Investigation Wing Building, 6, M.G.Road, Nungambakkam, Chennai-600 034.

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M.DHANDAPANI, J Nhs and W.M.P.No.6833 of 2023 24.09.2025 4/4