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2026 DAILYLAW 43312 (MAD)

Ms NIHA INTERNATIONAL PVT LTD v. The Deputy Commissioner of Income Tax

WMP/25560/2026 · 2026-07-01

Senthilkumar Ramamoorthy

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WMP Nos. 25560 & 25565 of 2026 __________ Page1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WMP Nos. 25560 & 25565 of 2026 in W.P.Nos.23235 & 3701 of 2023 Ms NIHA INTERNATIONAL PVT LTD Rep By Its Director S.Rajendran 11, 1st Street, North Gopalapuram, Chennai-600 086. ..Petitioner(s) Vs The Deputy Commissioner of Income Tax Central Circle 2(2), 1st Floor, Investigation Building, No.46, Mahatma Gandhi Road, Chennai-600 034. ..Respondent(s) PRAYER in W.M.P.No.25560 of 2026: To extend the time granted in the common order dated 02.02.2026 in WP.No. 23235 of 2023 by a further period of 2 weeks to enable the Petitioner to deposit the sum of Rs.25,00,000/- and to file the composite reply. PRAYER in W.M.P.No.25565 of 2026: To extend the time granted in the common order dated 02.02.2026 in WP.No. 3701 of 2023 by a further period of 2 weeks to enable the Petitioner to deposit the sum of Rs.25,00,000/- and to file the composite reply. For Petitioner(s): Mr.R. Swarnavel https://www.mhc.tn.gov.in/judis WMP Nos. 25560 & 25565 of 2026 __________ Page2 of 2 SENTHILKUMAR RAMAMOORTHY, J. RNA For Respondent(s): Mr.A.N.R.Jayaprathap, Jr. SC *********** ORDER By order dated 02.02.2026, the petitioner was directed to deposit a sum of Rs.25,00,000/- each in relation to two separate assessment orders as a condition within thirty days from the date of receipt of a copy of the order. The petitioner has applied for an extension of time for compliance. Subject to the sum of Rs.25,00,000/- being deposited in respect of each order within two weeks from the date of receipt of a copy of this order, extension is granted, by allowing these miscellaneous petitions. 01-07-2026 RNA To The Deputy Commissioner of Income Tax Central Circle 2(2), 1st Floor, Investigation Building, No.46, Mahatma Gandhi Road, Chennai-600 034. WMP Nos. 25560 & 25565 of 2026 in W.P.Nos.23235 & 3701 of 2023 https://www.mhc.tn.gov.in/judis