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2026 DAILYLAW 44879 (MAD)

Viswass Filma Private Limited v. The Principle Commissioner of Income Tax

WP/7424/2026 · 2026-07-06

Senthilkumar Ramamoorthy

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

WP No. 7424 of 2026 __________ Page1 of 2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 7424 of 2026 and WMP.No.7998 of 2026 Viswass Films Private Limited Represented by its Director & Authorized Signatory, Viswassundhar, 74 Fourth Street Abhiramapuram, Teynampet Chennai-600 018. ..Petitioner Vs The Principal Commissioner of Income Tax Chennai-3, IV Floor, Main Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for records on the file of the 1st Respondent and quash the order under section 119(2)(b) of the Income Tax Act, 1961 (“Act”), in DIN and Order No. ITBA/COM/F/17/2025- 26/1083088936(1) dated 28.11.2025 for the Assessment Year (AY) 2024-25 passed by the Respondent (Impugned Order) and direct the Respondent to condone the delay in filing the return of income by the Petitioner Company in ITR-6, and the attendant refund claim. For Petitioner: Mr. J. Saravanan For Respondent: Dr. C.P.Priya, Senior Standing Counsel https://www.mhc.tn.gov.in/judis WP No. 7424 of 2026 __________ Page2 of 2 SENTHILKUMAR RAMAMOORTHY, J. KJ ORDER Learned counsel for the petitioner submits that he has been instructed to withdraw this writ petition because the income tax authorities have informed the petitioner that they will consider the request for refund. He has made an endorsement to that effect. Therefore, this writ petition is dismissed as withdrawn without any order as to costs. Consequently, connected miscellaneous petition is closed. 06-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Principal Commissioner of Income Tax Chennai-3, IV Floor, Main Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. WP No. 7424 of 2026 and WMP.No.7998 of 2026 https://www.mhc.tn.gov.in/judis