Rs Development And Constructions India P Limited v. The Centralized Processing Centre

WP No. 21606 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21606 of 2025 and WMP.No.24373 of 2025 RS Development and Constructions India Pvt.

Limited, Rep. by its Director, Mr. S.Sathish, S/o. Mr. Subramaniam, aged 47 years, 567, 4th Sector, 17th Street, Kalaignar Karunanidhi Nagar, Chennai - 600078.

..Petitioner Vs

1. The Centralized Processing Centre 1st Floor Prestige Alpha No. 48/1 48/2 Beratenagrahara Begur, Hosur Road, Uttrahalli Hobili, Bengaluru, Karnataka 560 100.

2. The Deputy Commissioner of Income Tax Circle -1, LTU, New Building, Aayakar Bhawan, No. 121, Nungambakkam High Road, Chennai - 600034.

3. The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Income Tax Department, Ministry of Finance, C-Block, 4th Floor, S.P. M. Civic Center, New Delhi - 110001.

..Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Mandamus directing the 1st Respondent to forthwith refund the amount of Rs. 1,00,71,018/-, which has been unlawfully adjusted against the disputed demand for the AY : 2022-23 u/s. 245 of the Act, pursuant to the adjustment made vide intimation u/s.143(1) of the Act dated 04.11.2024 bearing DIN CPC/2425/G23/515834806. __________ https://www.mhc.tn.gov.in/judis

WP No. 21606 of 2025 SENTHILKUMAR RAMAMOORTHY, J.

KJ For Petitioner:

Ms. A.Nikitha for Mr. Baskar G For Respondents:

Ms. S.Premalatha, Senior Panel Counsel

ORDER

Learned counsel for the petitioner has circulated a letter dated 03.06.2026 stating that he has been instructed to withdraw the writ petition. Taking note of the same, W.P.No.21606 of 2025 is dismissed as withdrawn without any order as to costs. Consequently, the connected miscellaneous petition is closed. 04-06-2026 Index: Yes/No kj To 1.The Centralized Processing Centre 1st Floor Prestige Alpha No. 48/1 48/2 Beratenagrahara Begur, Hosur Road, Uttrahalli Hobili, Bengaluru, Karnataka 560 100. 2.The Deputy Commissioner of Income Tax Circle -1, LTU, New Building, Aayakar Bhawan, No. 121, Nungambakkam High Road, Chennai - 600034.

3.The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Income Tax Department, Ministry of Finance, C-Block, 4th Floor, S.P. M. Civic Center, New Delhi - 110001. WP No. 21606 of 2025 and WMP.No.24373 of 2025 __________ https://www.mhc.tn.gov.in/judis