2026:MHC:2690 WP No.3402 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR.JUSTICE SUNDER MOHAN WP No.3402 of 2023 and W.M.P.Nos.3469 and 3470 of 2023 Madha Construction and Properties Private Limited, 1A,Chari Street, North Usman Road, T.Nagar, Chennai-600 017. ...Petitioner Vs The Director General of Income Tax, (Investigation), No.46, Old No.108, M.G.Road, Nungambakkam, Chennai-600 034. ...Respondent Prayer: Writ Petition filed under Article 226 of Constitution of India, to issue a writ of certiorarified mandamus to call for the records on the file of the respondent and quash the impugned order passed by the respondent under section 279(2) of the Act in PAN : AAICM0321K, DIN and Order No.ITBA/ COM/F/17/2022-23/1042971212(1) dated 06.05.2022 for the AY 2015-16 and to direct the respondent to accept the compounding application of the petitioner for compounding of offence under section 276C(2) of the Act. For Petitioner: Mr.N.V.Balaji For Respondent: Ms.M.Sheela, Standing Counsel __________ Page1 of 3 https://www.mhc.tn.gov.in/judis 2026:MHC:2690 WP No.3402 of 2023 ORDER This Writ Petition has been filed to quash the order passed by the respondent refusing to accept the compounding application made by the petitioner. 2. In view of the order passed by this Court in Crl.O.P.No.15721 of 2023, quashing the proceedings, nothing survives for adjudication in this writ petition. Hence, this writ petition is disposed of. However, the petitioner is at liberty to revive the writ petition in the event of the respondent succeeding in any challenge made to the order of this Court in Crl.O.P.No.15721 of 2023. Consequently, the connected miscellaneous petitions are closed. 09-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No dk To 1. The Director General of Income Tax, (Investigation), No.46, Old No.108, M.G.Road, Nungambakkam, Chennai-600 034. 2. The Public Prosecutor High Court of Madras. __________ Page2 of 3 https://www.mhc.tn.gov.in/judis 2026:MHC:2690 WP No.3402 of 2023 SUNDER MOHAN J. dk WP No.3402 of 2023 and W.M.P.Nos.3469 and 3470 of 2023 09-07-2026 __________ Page3 of 3 https://www.mhc.tn.gov.in/judis