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.23252 & 23256 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/2025-26/1080757723(1), dated 16.09.2025, for AY 2019-20, 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)/2025-26/1080757697(1) dated 16.09.2025, for AY 2019-20, 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.

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 2/4

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

3/4

G.R.SWAMINATHAN, J.

MGA 25.10.2025 4/4