IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 14.10.2025 CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. No. 32442 of 2025 M/s. Moulis Advertising Service Private Limited, Represented by Authorised Representative, P. Manimegalai ...Petitioner Versus

1.Income-Tax Officer, TDS Ward-2(3), Room No.110, 1st Floor, Tower-1, BSNL Building, No.16, Greams Road, Thousand Lights, Chennai – 600 006, Tamil Nadu.

2.Indian Overseas Bank, No. 32, Dr. Radhakrishnan Salai, Chennai – 600 004, TN Represented by its Branch Manager. ...Respondents Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus, to call for the records relating to the impugned order dated 10.03.2025 bearing DIN No. CHE/IOT/152/3/12032025/00244, quash the same and direct the 1st and 2nd respondents to permit the petitioner to access and utilise the funds in its bank account.

For Petitioner : Mr. Pranav Gopalakrishnan For Respondents : Dr. B. Ramaswamy, Senior Standing Counsel for R1

O R D E R

The Petitioner has challenged the notice dated 10.03.2025 issued under Section 226(3) of the Income Tax Act, 1996 (hereinafter referred to as the ‘Act’). By the impugned notice, the Petitioner has been called upon to discharge the tax liability of Rs.9,69,275/-, from the Petitioner for late payment interest and late filing levy, as referred to in Paragraph No.1 of the impugned notice.

2. For the sake of clarity, the text of the impugned notice dated

10.03.2025 issued under Section 226(3) of the Act, is reproduced below:-

“A sum of Rs.9,69,275/- is due from M/s MOULIS ADVERTISING SERVICE PRIVATE LIMITED, TAN: CHEM00428B /PAN: AAACM6186A on account of Late payment Interest and Late filling levy. You are hereby required under section 226(3) of the Income Tax Act, 1961 to pay to me forthwith any amount due from you to or held by your for, or on account of the said M/s. MOULIS ADVERTISING SERVICE PRIVATE LIMITED or any other account or deposit etc., up to the amount of arrears shown above and to pay any money which may subsequently become due from you to the said assessee-in-default, on which you may subsequently hold for or on account of the said assessee-in-default, up to the amount of arrear still remaining unpaid forthwith on the money becoming due or being held by you as aforesaid as such payment is required to meet the amount due by the tax – payer in respect of arrears of Late payment Interest and Late filling levy. I am to say that any payments made by you in compliance with the notice is in law deemed to have been made under the authority of the tax – payer and my receipt will constitute a good and sufficient discharge of your liability to the person to the extent of the amount referred to in the receipt.

2. I am to observe that if you discharge any liability to the tax – payer after receipt of this notice, you will be personally liable to me as Income Tax Officer. TDS Ward-2(3), Chennai to the extent of the liability discharged, or to the extent of the liability of the tax payer for Late payment interest and Late filling levy-referred to in the preceding para, whichever is less.

3. Further if you fail to make the payment in pursuance of this notice to me Income Tax Officer, TDS Ward-2(3), Chennai, you shall be deemed to be an assessee-in-default in respect of the amount specified on the notice and further proceedings may be taken against you for the realization of the amount as if it were an arrear of Income tax due from you in the manner provided in section 222 to 225 and the second schedule of the Income Tax Act, 1961 and this notice shall have the same effect as an attachment of a debt by the Tax Recovery Officer in exercise of his powers under section 222 of the Income Tax Act, 1961.

4. The necessary challans for depositing the money to the credit of Central Government may be obtained from me or cheque may be issued in favour of Income Tax Officer, TDS Ward-2(3), Chennai.

A copy of this notice is being sen