Sri Anand Jewellers v. Deputy Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.23273 & 23274 of 2025 Sri Anand Jewellers, Represented by its Managing Partner AnandrajKaruppannan, 337, G Mettu Street, Adjacent to Ram Theatre, Elambalur Road, Perambalur, Tamil Nadu - 621 212.

... Petitioner Vs.

The Deputy Commissioner of Income Tax, Central Circle 2, Trichy - 620 015.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the respondent contained in its notice issued by the respondent 1/4

under Section 274 read with Section 270A of the Income Tax Act, 1961 bearing DIN and Notice No.

ITBA/PNL/S/270A/2025-26/1080757580(1), dated 16.09.2025, for AY 2021-22, PAN - ADFFS0065B, and Notice issued under Section 274 read with Section 271AAC(1) of the Income Tax Act, 1961, bearing DIN and Notice No. ITBA/PNL/S/271AAC(1)/2025-26/1080757529(1) dated 16.09.2025, for AY 2021-22, PAN - ADFFS0065B, and Notice issue under section 274 read with section 271AAD(1)(ii) of the Income Tax Act, bearing DIN & Notice No.

ITBA/PNL/S/271AAC(1)/2025-26/1080757529(1) dated 16.09.2025, for AY 2021-22, PAN - ADFFS0065B and quash the same as arbitrary, unjust and illegal.

For Petitioner : Mr.Suhrith Parthasarathy For Respondent : Mr.N.Dilip Kumar

ORDER

The learned counsel appearing for the petitioner informs the Court that the matter has become infructuous.

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2.In view of the same, this writ petition is closed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. 25.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA To The Deputy Commissioner of Income Tax, Central Circle 2, Trichy - 620 015.

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G.R.SWAMINATHAN, J.

MGA 25.10.2025 4/4