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R. MAHADEVAN, J. SATHYA NARAYANA PRASAD
N. Naveen Baalaji – Appellant
Versus
Deputy Commissioner of Income Tax (Benami Prohibition) Chennai – Respondent
JUDGMENT
(Common Prayer in all W.As.: Writ Appeals filed under Clause 15 of the Letters Patent to set aside the common order dated 25.10.2021 passed in W.P.Nos.2813, 8352, 2817, 2820, 2814, 2815 & 2818 of 2020.)
Common Judgment
R. Mahadevan, J.
1. All these writ appeals are filed by the appellants, questioning the validity of the common order dated 25.10.2021 passed by the learned Judge in W.P.Nos. 2813, 8352, 2817, 2820, 2814, 2815 & 2818 of 2020.
2. The necessary facts leading to the filing of these appeals would run thus:
2.1.1. The appellants in W.A. Nos. 1054, 1047, 1049, 1050, 1051 & 1052 of 2022, are engaged in the jewellery business by running "Pondicherry Sri Lakshmi Jewellery" with various branches. In the year 2000, they started a Private Limited Company to render foreign exchange and travel related services in the name and style of M/s.Bonjour Bonheur Private Limited (in short, "the Company") and the main share holders were the family members. Thereafter, in the year 2009, the Company also ventured into the business of hotel and hospitality by promoting the resort in the name and style of "Ocean Spray", for which, the land belonging to one of the promoter Director viz., Mr.K.
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