Madras High Court
WP/699/2025 of M/s Cholamandalam MS General Insurance Company Lim Vs The Income Tax Appellate Tribunal on 28 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 699 & 1866 of 2025
CNR:{HCMA010035852025}
AND WMP NO. 850, 851, 2141 & 2143 OF 2025
M/s Cholamandalam MS General Insurance
Company Limited Rep by its chief Financial Officer, S.Venugopalan- age 60 years, No. 2, Dare House, Chennai G.P.O.
Parrys, Chennai 600001
..Petitioner(s) in both
petitions
Vs
1. The Income Tax Appellate Tribunal
Rep by its Registrar, Rajaji Bhavan-
2nd Floor , Besant Nagar, Chennai- 090.
2. Assessment Unit
National Faceless Assessment Centre
Income Tax Department, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003
3. The Deputy Commissioner of Income Tax Non Corporate Circle 8(1) Room No. 507, Annexe Building, V Floor, Aayakar Bhawan Annexe Building, No. 121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034
4. Principal Commissioner of Income Tax 4
Room No. 301, Wanaparthy Block, III Floor, Wanaparthy Block No. 121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034
..Respondent(s) in both
petitions
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Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the records in DIN No. ITBA/AST/F/143(3)(SCN)/2024- 25/1071780107(1) dated 01.01.2025 on the file of the 3rd Respondent for AY
2020-21 and to quash the same and direct the 3rd Respondent to not to proceed further with the assessment until disposal of the appeal in ITA No.
3261/CHNY/2024 pending before the 1st Respondent to call for the records in DIN No. ITBA/AST/S/143(3)/2024- 25/1072118866(1) dated 13.01.2025 under section 143(3) r.w.s. 263 of the Income-tax Act, 1961 on the file of the 3rd Respondent for AY 2020-21 and to quash the same and direct the 3rd Respondent to not to proceed further with the assessment until disposal of the appeal in ITA No. 3261/CHNY/2024 pending before the 1st Respondent For Petitioner(s):
Mr.Sandeep Bagmar R
For Respondent(s):
Ms.S.Premalatha, Sr.St.counsel
Common Order
When these matters were taken up for hearing, the learned counsel appearing for the petitioner would submit that the prayer in these petitions had already became infructuous and thus, he seeks leave of this Court to withdraw these petitioners. In this regard, he had also made an endorsement in the case bundles.
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2. In view of the above, these writ petitions are dismissed as withdrawn. No cost. Consequently, the connected miscellaneous petitions are also closed. 28-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The Income Tax Appellate Tribunal Rep by its Registrar, Rajaji Bhavan- 2nd Floor , Besant Nagar, Chennai- 090.
2. Assessment Unit National Faceless Assessment Centre Income Tax Department, Ministry of Finance, Room No. 401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003
3. The Deputy Commissioner of Income Tax Non Corporate Circle 8(1) Room No. 507, Annexe Building, V Floor, Aayakar Bhawan Annexe Building, No. 121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034
4. Principal Commissioner of Income Tax 4 Room No. 301, Wanaparthy Block, III Floor, Wanaparthy Block No. 121, Mahatma Gandhi Road Nungambakkam, Chennai 600 034
KRISHNAN RAMASAMY J. nsa WP Nos. 699 & 1866 of 2025 28-10-2026
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