BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 16.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).Nos.11437 and 11929 of 2024 W.P.(MD).No.12867 of 2024

1.M/s Muthulakshmi Spinning Mills Pvt Ltd., Represented by its Managing Director, No.7, Mariamman Kovil Street, Srivilliputhur - 626 125.

2.S.Shanmugavel, Managing Director, M/s. Muthulakshmi Spinning Mills Pvt Ltd, No. 73, Mariamman Kovil Street, Srivilliputhur 626 125. 3.S.Shanmugavadivel, Director, M/s. Muthulakshmi Spinning Mills Pvt Ltd., No. 73, Mariamman Kovil Street, Srivilliputhur - 626 125 4.S.Siva Shanmugavel, Director, M/s Muthulakshmi Spinning Mills Pvt Ltd., No. 73, Mariamman Kovil Street, Srivilliputhur - 626 125.

5. Kaliammal ... Petitioner Vs Income Tax Department, O/o. the Commissioner of Income Tax (TDS), Coimbatore, Represented by Income Tax Officer, TDS Ward, Madurai. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the respondent dated 09-10-2017 and quash the same and with a consequential direction directing the respondent to consider the representation dated 27.04.2024 and permit the petitioners' company to pay the TDS amount of Rs.1,05,241/- as compounding charges and fees.

For Petitioners : Ms.A.Lakshmi, M/s.Polax Legal Solutions For Respondent : Mr.N.Dilip Kumar, Standing Counsel W.P.(MD).No.13525 of 2024

1.M/s Muthulakshmi Spinning Mills Pvt Ltd., Represented by its Managing Director, No.7, Mariamman Kovil Street, Srivilliputhur - 626 125.

2.S.Shanmugavel, Managing Director, M/s. Muthulakshmi Spinning Mills Pvt Ltd, No. 73, Mariamman Kovil Street, Srivilliputhur 626 125. 3.S.Shanmugavadivel, Director, M/s. Muthulakshmi Spinning Mills Pvt Ltd., No. 73, Mariamman Kovil Street, Srivilliputhur - 626 125 4.S.Siva Shanmugavel, Director, M/s Muthulakshmi Spinning Mills Pvt Ltd., No. 73, Mariamman Kovil Street, Srivilliputhur - 626 125.

5. Kaliammal ... Petitioner Vs Income Tax Department, O/o. the Commissioner of Income Tax (TDS), Coimbatore, Represented by Income Tax Officer, TDS Ward, Madurai. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned rejection order in F.No.Compounding / MR1M01114B/2017-2018, dated 27.07.2017 and quash the same passed by the respondent and with a consequential direction directing the respondent to consider the representation dated 27.04.2024 and permit the petitioners' company to pay the TDS amount of Rs.1,05,241/- as compounding charges and fees.

For Petitioners : Ms.A.Lakshmi, M/s.Polax Legal Solutions For Respondent : Mr.N.Dilip Kumar, Standing Counsel

COMMON ORDER

These writ petitions are taken up together as the issue involved in both the cases is interconnected.

2. W.P.(MD).No.12867 of 2024 has been filed seeking to quash the impugned order dated 09.10.2017 and consequently to direct the respondent to consider the representation dated 27.04.2024 and permit the petitioners' Company to pay the TDS amount of Rs.1,05,241/- as compounding charges and fees.

3. W.P.(MD).No.13525 of 2024 has been filed seeking to quash the impugned rejection order in F.No.Compounding/MRIM01114B/2017-2018 dated 27.07.2017 and consequently to direct the respondent to consider the representation dated

27.04.2024 and permit the petitioners' Company to pay the TDS amount of Rs.1,05,241/-.

4. The learned counsel appearing for the petitioners would submit that the petitioners had filed an application seeking compounding of the offence under Sections 276B read with Section 278B of the Income Tax Act, on account of delay of more than one year in remitting the TDS amount already deducted. The respondent had determined a sum of Rs.1,05,241/- towards compounding charges and directed the petitioners to remit the same on or before 27.07.2017. H