Integra Software Services Pvt Ltd v. The Assistant / Deputy Commissioner Of Income Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.40 9 16 of 2025 Integra Software Services Pvt Ltd, 100 feet road (ECR), Pakkamudiyanpet, Pondicherry, India - 605 008.
... Petitioner Vs.
The Assistant / Deputy Commissioner of Income Tax, Circle - 1, Puducherry, India - 605 003.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the respondent to give effect to the order passed by the Income Tax Appellate Tribunal (ITAT) in I.T.A.Nos.606, 607, 608 and 609/Mds/2011, Chennai dated 22 nd July 2011 and further provide appropriate interest on the amount to be processed as the court may deem fit and hold the respondent violative of the Constitutional rights under the Articles 13, 14, 19 of the Constitution of India.
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For Petitioner : Dr.M.Sathyakumar For Respondent : Mrs.S.Premalatha Senior Standing Counsel
ORDER
Mrs.S.Premalatha, learned Senior Standing Counsel takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission without expressing any opinion on the merits of the case.
3. The Petitioner has secured a favourable order from the Tribunal vide order dated 22.07.2011 in ITA.Nos.606, 607, 608 and 609 / Mds / 2011 for the Assessment Years 2002-03, 2003-04, 2004-05 and 2007-08. Page No. 2 of 7
4. The learned counsel for the Petitioner submits that the Petitioner similarly has sent representation vide following communications for implementation of the aforesaid order for the respective assessment years as detailed below:- Sl.Nos Date of representation Assessment Years 26.06.2024 2002 - 2003 26.06.2024 2004 - 2005 28.12.2024 2003 - 2004
5. Despite the same, there is no response from the Respondent. Prima facie, it indicates that the Petitioner has sent representations and the above mentioned representations deserve attention.
6. Considering the same, this Writ Petition is disposed of without expressing any opinion on the merits of the case by directing the Respondent to Page No. 3 of 7
consider and pass appropriate orders on the above mentioned representations of the Petitioner for the respective Assessment Years as expeditiously as possible. In case already the representations have been disposed of, the Petitioner may be informed about the same.
7. This Writ Petition stands disposed of with the above observations. No costs.
03.11.2025 jas To:
The Assistant / Deputy Commissioner of Income Tax, Page No. 4 of 7
Circle - 1, Puducherry, India - 605 003.
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C.SARAVANAN, J.
jas W.P.No.40 9 16 of 2025 Page No. 6 of 7
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