Madras High Court
WP/45762/2026 of M/s. Rajender Kumar Jewellers and Pearls Dealers Vs Assistant commissioner of lncome Tax on 11 November 2026
WP No. 45762 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 45762 of 2026
and W.M.P.No.51365 of 2026
CNR: {HCMA012707232026}
M/s. Rajender Kumar Jewellers and Pearls Dealers Represented by its Proprietor Mr Ashish Kumar Modi Shop No. 1-3-37/1, General Bazar, Mahankali Street, Secunderabad - 5000 03
..Petitioner(s)
Vs
1. Assistant commissioner of lncome Tax
Central Circle (3)
Aayakaar Bhavan,
46, Mahatma Gandhi Road,
Nungambakkam, Chennai - 600 034
2. Branch Manager
Axis Bank Limited
No. 5-4-186, Ground Floor,
Fatepuria Towers,
Ranigunj, Secunderabad - 5000 03.
3. Branch Manager
Axis Bank Limited
No. 225, Opposite Spencers Plaza,
Anna Salai, Chennai -6000 02
4. M/s.Shiv sahai and Sons (India) Pvt Ltd Represented by its Director Mr Siddarth Gupta Post Box No. 7428, I, Narasima Dasari Lane, 60-61, N.S.C. Bose Road, Sowcarpet, Chennai -6000 01.
..Respondent(s)
WP No. 45762 of 2026
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the lst Respondent to remove the lien placed on the bank account of the 4th Respondent to the extent of Rs.1,37,70,499/-, bearing Account Number 910020011096360 with the 3rd Respondent, being inadvertent payment made by the Petitioner, and release the amount to the Petitioners account with the 2nd Respondent, bearing Account Number 921020047831216.
For Petitioner(s):
Ms.Samyuktha Banusekar
For Respondent(s):
Mr.A.N.R.Jayaprathap,
Junior Standing Counsel
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ORDER
This writ petition is filed to direct the respondents to consider the petitioner’s representation/letter dated 22.10.2026.
2. Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel, accepts notice on behalf of first respondent. By consent of both the parties, this writ petition is taken up for final disposal at the stage of admission itself.
3. Learned counsel for the petitioner would submit that the petitioner is engaged in the business of trading, buying, and selling gold, silver, and bullion, and regularly purchases jewellery from M/s.Shiv Narayan Jewellers India Pvt. Ltd. This being so, the petitioner also engages with the fourth respondent for the
WP No. 45762 of 2026 purchase of bullion. On 22.10.2026, an amount of Rs.1,37,70,499/- payable by the petitioner to M/s.Shiv Narayan Jewellers India Pvt. Ltd., towards regular business transactions was inadvertently transferred to the fourth respondent’s bank account maintained with the third respondent, instead of M/s. Shiv Narayan Jewellers India Pvt. Ltd. In this regard, the petitioner sent a letter/representation dated 22.10.2026 to the second respondent seeking reversal and recovery of the said amount. However, the same has not been considered as on date. Hence, this writ petition.
4. Learned Junior Standing Counsel appearing for the first respondent would submit that the petitioner’s representation/letter dated 22.10.2026 will be considered within a period of three weeks.
5. Heard the learned counsel on either side and perused the materials available on record.
6. Considering the limited relief sought by the learned counsel for the petitioner, this Court without expressing any opinion on the merits of the case, directs the respondents to consider the petitioner’s letter/representation dated 22.10.2026 and pass appropriate orders on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order.
WP No. 45762 of 2026 With the aforesaid direction, this writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 11-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To:
1. Assistant commissioner of lncome Tax Central Circle (3) Aayakaar Bhavan, 46, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034
2. Branch Manager Axis Bank Limited No. 5-4-186, Ground Floor, Fatepuria Towers, Ranigunj, Secunderabad - 5000 03.
3. Branch Manager Axis Bank Limited No. 225, Opposite Spencers Plaza, Anna Salai, Chennai -6000 02
4. M/s.Shiv sahai and Sons (India) Pvt Ltd Represented by its Director Mr Siddarth Gupta Post Box No. 7428, I, Narasima Dasari Lane, 60-61, N.S.C. Bose Road, Sowcarpet, Chennai -6000 01.
WP No. 45762 of 2026 KRISHNAN RAMASAMY, J. VM WP No. 45762 of 2026 11-11-2026