Madras High CourtWA(MD)/1340/2025disposed of

Dhanavantra Health Care Private Limited v. The Income Tax Officer

2025-05-21Honourable Mrs Justice S.Srimathy,Honourable Mr Justice R.Vijayakumar4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.05.2025

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY and THE HON'BLE MR.JUSTICE R.VIJAYAKUMAR and C.M.P.(MD)Nos.8185, 8186 and 8187 of 2025 Dhanvantra Health Care Private Limited, represented by its Director, J.Senthilkumar, Trichy - 621 112.

... Appellant Vs 1.The Income Tax Officer, Ward -1(1), No.44, Main Building, Williams Road, Cantonment, Trichy - 620 001.

2.The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi-110 001.

... Respondents PRAYER: Writ Appeal is filed under Clause 15 of Letters Patent to set aside the order in W.P.(MD)No.10738 of 2025, dated 23.04.2025 on the file of this Court.

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For Appellant : Mr.G.Baskar For R1 and R2 : Mr.N.Dilipkumar *****

JUDGMENT

(Judgment of this Court was delivered by S.SRIMATHY, J.) The present Writ Appeal has been preferred against the order passed by the Writ Court in W.P(MD)No.10738 of 2025, dated 23.04.2025.

2.Heard the learned Counsel on both sides.

3.The only grievance of the appellant is that while passing the assessment order, no opportunity was given to him. However, this Court is of the view that when there is an alterative remedy of appeal is available, the appellant cannot maintain a Writ Petition. Hence, this Court is not inclined to interfere with the order passed by the Writ Court. However, in order to balance the rights of the appellant and the respondents, the appellant is directed to pay a sum of Rs.50,00,000/- within a period of two weeks from the date of receipt of a copy of this order and on such deposit within the time stipulated by this Court, the 2/4

appellant is directed to file an appeal and the respondents are directed to consider the said appeal within a period of four weeks from the date of filing of the appeal.

4.With these directions, the Writ Appeal is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. (S.S.Y., J.) (R.V., J.) 21.05.2025 Index : Yes / No Internet : Yes / No NCC : Yes / No cmr 3/4

S.SRIMATHY, J.

and R.VIJAYAKUMAR , J.

cmr 21.05.2025 4/4