Authority: High Court of Judicature at Madras

Order Date: 06-07-2026

Case Overview

  • Petitioner: Viswass Films Private Limited, represented by its Director & Authorized Signatory Viswassundhar, 74 Fourth Street, Abhiramapuram, Teynampet, Chennai‑600018.
  • Respondent: The Principal Commissioner of Income Tax Chennai‑3, IV Floor, Main Building, 121, Mahatma Gandhi Road, Nungambakkam, Chennai‑600034.
  • Petition Numbers: WP No. 7424 of 2026 and WMP No. 7998 of 2026.
  • Nature of Petition: Writ petition under Article 226 of the Constitution seeking a writ of certiorari and mandamus to call for records, quash the order dated 28.11.2025 (Order No. ITBA/COM/F/17/2025‑26/1083088936(1)) issued under section 119(2)(b) of the Income Tax Act, 1961 for Assessment Year 2024‑25, and to condone delay in filing ITR‑6 and the attendant refund claim.
  • Counsel for Petitioner: Mr. J. Saravanan.
  • Counsel for Respondent: Dr. C.P. Priya, Senior Standing Counsel.
  • Key Development: Counsel for the petitioner informed the Court that the petitioner had been instructed to withdraw the writ petition because the income‑tax authorities indicated they would consider the refund request. An endorsement to that effect was filed.

Final Outcome

  • The writ petition is dismissed as withdrawn, with no order as to costs.
  • The connected miscellaneous petition is closed.

Topics: Tax Refund, Court Petition