Madras High Court
WP/37767/2026 of M/s. Madstreet Den Technologies Private Limited Vs Deputy Commissioner of Income Tax on 29 September 2026
WP No. 37767 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37767 of 2026
and W.M.P. No.42415 of 2026
CNR: {HCMA012208132026}
M/s. Madstreet Den Technologies Private
Limited Rep by its Director
Mr.Anand Chandrasekaran
No 45 3rd Street Abhiramapuram
Chennai 600 018 Tamil Nadu
PAN AALCM1398P
..Petitioner
Vs
1. Deputy Commissioner of Income Tax
Corp Circle 4(1) Chennai,
Room No. 430, Ponni Block IV Floor,
121 Mahatma Gandhi Road,
Nungambakkam, Chennai 34.
2. Assessment Unit
Income Tax Department
Ministry of Finance
Government of India
New Delhi
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the 1st Respondent in DIN and Order No. ITBA/PNL/F/
270AA/2026-27/ 1091707087(1) and quash the order dt.31.07.2026
passed therein and further direct the 1st Respondent to grant immunity to the Petitioner under Sec.270AA of the Act.
WP No. 37767 of 2026
For Petitioner:
Ms.Hema Muralikrishnan
For Respondents:
Ms.S.Premalatha,
Senior Standing Counsel (I.T.)
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ORDER
An order dated 31.07.2026 rejecting the petitioner's application for waiver in respect of penalty proceedings under Section 270A of the Income Tax Act, 1961 is challenged in this writ petition.
2. Referring to the assessment order under Section 143(3), learned counsel for the petitioner points out that the total assessed income thereunder is mentioned as Nil. In those circumstances, she submits that an application for waiver was filed under Section 270AA and that the petitioner fulfilled all conditions relating thereto. In spite of doing so, she submits that the application was rejected for failure to fulfill the mandatory conditions.
3. Ms.S.Premalatha, learned Senior Standing Counsel, accepts notice for both the respondents.
4. On perusal of the impugned order, it is noticeable that said order does not set out any reasons for the conclusion that the mandatory conditions prescribed in Section 270AA were not fulfilled by the petitioner. Hence, the said order is unsustainable and is hereby set aside. As a consequence, the matter is remanded for reconsideration of the petitioner's application for immunity from penalty. After providing a
WP No. 37767 of 2026
reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of receipt of a copy of this order. Until such time, the penalty proceedings shall not be proceeded with.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
1. Deputy Commissioner of Income Tax Corp Circle 4(1) Chennai, Room No. 430, Ponni Block IV Floor, 121 Mahatma Gandhi Road, Nungambakkam, Chennai 34.
2. The Assessment Unit Income Tax Department Ministry of Finance Government of India New Delhi
WP No. 37767 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37767 of 2026 29.09.2026