Assistant Commissioner Of Income Tax v. Harigovind

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.06.2026

CORAM

THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No.9651 of 2026 in WA SR No.4718 of 2026

1. Assistant Commissioner of Income Tax Non-Corporate, Circle 3(1), Chennai 34.

and another

2. Assistant Commissioner of Income Tax Central Circle 2(3) Chennai, 1st Floor Investigation Building, 46, MG Road, Chennai 34.

Appellant(s) Vs

1. Harigovind S/o.Shri Anandkumar Rengaswamy, 19 New No.45, Venues Colony, 2nd St, Alwarpet, Chennai 18.

Respondent(s) For Appellant(s):

Mr.AR.L.Sundaresan Addl. Solicitor General of India Assisted by Mr. A.P.Srinivas Senior Standing Counsel and Mr. A.N.R.Jayaprathap Junior Standing Counsel https://www.mhc.tn.gov.in/judis

The Hon'ble Chief Justice and G.Arul Murugan, J.

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Heard learned Additional Solicitor General of India for the applicants.

2. Issue notice to the respondent, returnable on 15.07.2026, on payment of process fee within a week.

3. List on 15.07.2026 along with W.A.No.260 of 2026.

4. In the meantime, the effect and operation of the impugned order dated 28.10.2025 passed in W.P.No.23588 of 2023 shall remain stayed. However, it is clarified that both the parties shall maintain status-quo in so far as the assessment proceedings are concerned. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 25.06.2026 sra CMP No.9651 of 2026 in WA SR No.4718 of 2026 https://www.mhc.tn.gov.in/judis