Madras High CourtCMP/11856/2025disposed of

The Assistant Commissioner Of Income Tax v. Dr.Mathew Cherian

2025-07-11Honourable The Chief Justice,Honourable Mr.Justice Sunder Mohan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.07.2025

CORAM

THE HONOURABLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN C.M.P.Nos.11856, 8002, 7799, 7797, 6324, 6279, 6323, 6247, 3773, 11831, 3918, 11833, 4030, 11838, 4161, 11841, 11844, 11857, 11860, 11865, 11866, 11870, 11872 of 2025; and 18592, 27129, 18612, 18636, 27126, 27125, 27255, 27265, 27281 of 2024 in W.A.Nos.1569, 744, 452, 920, 736, 752, 964, 1556, 464, 921, 1557, 472, 1560, 481, 1561, 1563, 1568, 1570, 1573, 1574, 1575, 1576 of 2025; and 2589, 3482, 2594, 3483, 2603, 3484, 3511, 3516, 3522 of 2024 The Assistant Commissioner Of Income Tax Non Corporate Circle-4, Main Building, 63 Race Course Road, Coimbatore 641018.

Appellant(s) Vs Dr.Mathew Cherian C-5, Parsns Royal Bunglow, Sesh Nestle, Nanjundapuram, Coimbatore 641036.

Respondent(s) For Appellant(s)/ Petitioners:

Mr.A.P.Srinivas For Respondent(s):

Mr.R.Vijayaraghavan For M/s.Subbaraya Aiyar and Padmanabhan

COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) The impugned orders in all the appeals shall stand stayed.

2. Assessees may reply to the notice issued under Section 148A of the Income Tax Act, 1961. The Assessing Officer shall pass a reasoned order after giving a personal hearing to assessees, notice whereof shall be communicated at least five working days in advance.

2. If the order to be passed is adverse to assessees, it shall not be acted upon for a period of two weeks. At that stage, assessees may apply, if these appeals are not already disposed of, for early hearing of these appeals.

3. If the Assessing Officer is going to rely on any order or judgment of any Tribunal or Court, a list thereof shall be made available along with the notice for personal hearing, so that assessees may deal with/distinguish the same.

All the interim applications are disposed of. (K.R.SHRIRAM, C.J.) (SUNDER MOHAN, J.) 11.07.2025 sra To

1. The Assistant Commissioner Of Income Tax Non Corporate Circle-4, Main Building, 63, Race Course Road, Coimbatore 641018.

Note: Registry shall type cause-title, prayer copy to address, for all other cases.

The Hon'ble Chief Justice and Sunder Mohan, J.

(sra) W.A.No.1569 of 2025, etc. batch 11.07.2025