M/s.Dhanalakshmi Srinivasan Sugars Private Limited, M/s.R.Sivaraman, ,A.MOHAMEDHANEEF,M.Veerapathran Prasanth ,JYOTSNA SIVAKUMAR,WRITTEN SUBMISSION FILED IN USR.NO.6535/26 vs Deputy Commissioner of Income Tax — WP(MD)/10711/2025

Honourable Mr Justice D.bharatha ChakravarthyView PDF

CASE SUMMARY: WP(MD) /10711/2025 Court Decision: The Madras High Court dismissed the writ petitions filed by M/s. Dhanalakshmi Srinivasan Sugars Private Limited and M/s. V.V. Mineral, holding that assessment orders passed in June 2021 were valid and enforceable despite being initially kept in abeyance pending writ petition disposal. Key Reasoning: The court found that the assessment orders were passed pursuant to court-approved interim orders permitting assessment proceedings to continue, with the tax demand subsequently kept in abeyance pending final judgment. Once the IBS rejected the petitioners' settlement applications in November 2023, the assessment orders automatically came into force, and recovery notices were properly issued in December 2024. The court rejected arguments that the orders were void ab initio, finding jurisdiction was never exclusively vested in the IBS given the orders were received only through extraordinary writ jurisdiction. This case analysis is maintained by casestatus.in based on publicly available court records.

Part Heard Cases

Honourable Mr Justice D.bharatha Chakravarthy

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Honourable Mr Justice D.bharatha Chakravarthy

Income Tax Cases

Honourable Mr Justice D.bharatha Chakravarthy

Income Tax (Nr)

Honourable Mr Justice D.bharatha Chakravarthy

Income Tax Cases

Honourable Mr Justice D.bharatha Chakravarthy

Mentioned Cases

Honourable Mr Justice Krishnan Ramasamy

Admission (Income Tax)

Honourable Mr.Justice Vivek Kumar Singh

First hearing

Initial hearing scheduled

Case filed

Registration No. WP(MD)/10711/2025