HIGH COURT OF JUDICATURE AT MADRAS (Special Original Jurisdiction) W.P. NO. OF 2025 Kalaignar TV Private Limited Represented by its Authorised Signatory Mr. G. Rajendran – Age 66 Years No. 367/369, Anna Salai Teynampet Chennai – 600 018 …Petitioner Vs. 1. The Commissioner of Income-tax (Appeals) – 18

[11/09, 08:05] Sekarreporter: THE HIGH COURT OF JUDICATURE AT MADRAS
(Special Original Jurisdiction)
W.P. NO. OF 2025
Kalaignar TV Private Limited
Represented by its Authorised Signatory
Mr. G. Rajendran – Age 66 Years
No. 367/369, Anna Salai
Teynampet
Chennai – 600 018 …Petitioner
Vs.
1. The Commissioner of Income-tax (Appeals) – 18
Main Building, 2nd Floor,
121, Mahatma Gandhi Road,
Chennai – 600 034
2. The Assistant Commissioner of Income-tax
Non-Corporate Circle 20(1)
Room No. 311, III Floor,
Wanaparthy Block,
121, Mahatma Gandhi Road,
Chennai – 600 034
3. The Assistant Director of Income-tax, Investigation
Investigation Building, No. 46 (Old No. 108),
Mahatma Gandhi Road,
Chennai – 600 034 …Respondents
SYNOPSIS AND DATES & EVENTS
1. The present writ petition is filed to challenge the impugned notice in
DIN & Letter No. ITBA/COM/F/17/2025-26/1076934241(1) dated
11/06/2025 and consequential summons in DIN & Letter No.
ITBA/COM/F/17/2025-26/1079552802(1) dated 12/08/2025 under
section 131(1A) of the Income-tax Act, 1961, on the file of the
Respondent No. 3 on the ground that the impugned notice and summon
are wholly without jurisdiction and contrary to the provisions of the
Income-tax Act, 1961.
2. The Petitioner filed its returns of income returning a loss of Rs.
3,59,37,531/- for the Assessment Year 2009-10 and a loss of Rs.
6,39,01,141/- for the Assessment Year 2010-11. The assessments were
[11/09, 08:06] Sekarreporter: completed by Respondent No.2 on 28.03.2013 determining the income
at Rs. 21,41,65,756/- for the Assessment Year 2009-10 and Rs.
1,77,27,33,650/- for the Assessment Year 2010-11.
3. The Petitioner aggrieved by the assessment order filed an appeal before
the 1st Respondent, who confirmed the additions made by the 2nd
Respondent by an order dated 31/03/2015. On further appeal, the
Income-tax Appellate Tribunal had set aside the orders of lower
authorities and remanded the issue back to the 2nd Respondent for a
fresh order.
4. The 2nd Respondent passed an order under section 143(3) r.w.s 254 of
the Act for the AYs 2009-10 and 2010-11 dated 31/12/2017,
confirming the additions proposed, which was identical to the initial
assessment order dated 28/03/2013 and without adhering to the
directions given by the tribunal in letter and spirit.
5. The Petitioner aggrieved by the assessment order dated 31/12/2017
filed an appeal before the 1st Respondent. This appeal was transferred
to National Faceless Appeal Centre, Delhi (NFAC), which called for a
remand report from the 2nd Respondent. The same was provided and
the Petitioner had also duly filed its reply to the remand report.
6. Thereafter, the appeal was once again transferred to the 1st Respondent
which has been pending for the last eight years since its institution. On
11/06/2025 the 3rd Respondent issues a notice to conduct independent
inquiry in respect of the pending appeal.
7. The Petitioner filed objections on 23/06/2025 with 3rd Respondent,
questioning his authority and jurisdiction to conduct an independent
enquiry and without acknowledging and submitting to his jurisdiction
the Petitioner provided all requested documents by letter dated
11/06/2025.
8. The 3rd Respondent without any explanation as to his authority and
jurisdiction to conduct enquiry issued summons under section 131(1A)
of the Act dated 12/08/2025 calling upon the Chief Finance Officer of
the Petitioner to appear and provide evidenc
[11/09, 08:07] Sekarreporter: 31
31
19
39.
For the reasons stated above it is prayed that this Hon’ble Court
may be pleased to grant an order of interim stay of all further
proceedings pursuant to issuance of DIN & Letter No.
ITBA/COM/F / 17 /2025-26/ 1076934241(1) dated 11/06/2025 and
consequential
summons
1n
DIN
&
Letter
No.
ITBA/COM/F / 17 /2025-26/ 1079552802(1)
dated
12/08/2025
under section 131(1A) of the Income-tax Act, 1961, on the file of
the Respondent No. 3, and pending disposal of writ petition and
pass such further or other orders as this Hon’ble Court may deem
fit and proper in the circumstances of this case, and render justice.
M/ s. Kalaignar TV Private Limited
Authorised Signatory
Solemnly and sincerely affirmed
At Chennai this the 22nd day
August, 2025 and signed his
name 1 my presence
Page 19 of 19
No of Corrections:
()
()
()
()
BEFORE ME
$-My (6hs) wihikes
l4/3, # Rel, Kiltad, (w-I0.
ADVOCATE: CHENNAI