Advocates:
['R Janakiraman', '', 'T Vasudevan', 'Mr A p Srinivasan Standing Counsel accepts notice']

IN THE HIGH COURT OF JUDICATURE AT MADRAS

( Special Original Jurisdiction )

Monday, the First day of March Two Thousand Twenty One

PRESENT

THE HON`BLE DR JUSTICE ANITA SUMANTH

W.P. Nos.4563, 4564, 4572 & 4599 of 2021

and

WMP. Nos.5196, 5191, 5200 & 5226 of 2021

VADIVELU GURUMURTHY

... PETITIONER in WP No.4563 of 2021

SHRI CHANDRASEKARAN SELVAM

... PETITIONER in WP No.4564 of 2021

LOTUS CASTLE PRIVATE LID

... PETITIONER in WP No.4572 of 2021

REPRESENTED BY ITS DIRECTOR

R.RAMAJAYAM

NO. 98 3RD FLOOR HARRINGTON APARTMENTS

HARRINGTON ROAD CHETPET CHENNAI 600 031

M/S. BHOOMI AND BUILDINGS

... PETITIONER in WP No.4599 of 2021

PRIVATE LIMITED

REPRESENTED BY ITS DIRECTOR

SUNDAR ARUMUGAM OLD NO. 3 NEW NO.6

PADAMANABHA NAGAR 2ND STREET ADYAR

CHENNAI 600 020

Vs

1 UNION OF INDIA ... RESPONDENT in WP No.4563 of 2021

REPRESENTED BY THE FINANCE SECRETARY

DEPARTMENT OF REVENUE MINISTRY OF FINANCE

3RD FLOOR JEEVAN DEEP BUILDING SANSAD MARG

NEW DELHI 110 001

2 INCOME TAX SETTLEMENT COMMISSSION

ADDITIONAL BENCH CHENNAI REPRESENTED

BY ITS SECRETARY SATGURU COMPLEX 640 ANNA

SALAI NANDANAM CHENNAI 600 035

3 ASSISTANT COMMISSIONER OF INCOME TAX

CENTRAL - 1(1) INVESTIGATION

BUILDING MAHATMA GANDHI ROAD CHENNAI 34

https://hcservices.ecourts.gov.in/hcservices/

1 UNION OF INDIA ... RESPONDENT in WP No.4564 of 2021

REP BY THE FINANCE SECRETRARY DEPARTMENT OF

REVENUE MINISTRY OF FINANCE 3RD FLOOR

JEEVAN DEEP BUILDING SANSAD MARG

NEW DELHI- 110 001.

2 INCOME TAX SETTLEMENT

COMMISSION ADDITIONAL BENCH CHENNAI REP

BY ITS SECRETARY SATGYRY COMPLEX 640 ANNA

SALAI NANDANAM CHENNAI- 600 035.

3 ASSISTANT COMMISSIONER OF IN

COME TAX CENTRAL CIRCLE-3 (2) CHENNAI- 34.

1 UNION OF INDIA ... RESPONDENT in WP No.4572 of 2021

REPRESENTED BY THE FINANCE SECRETARY

DEPARTMENT OF REVENUE MINISTRY OF FINANCE

3RD FLOOR JEEVAN DEEP BUILDING SANSAD MARG

NEW DELHI 110 001

2 INCOME TAX SETTLEMENT COMMISSION

ADDITIONAL BENCH CHENNAI REPRESENTED

BY ITS SECRETARY SATGURU COMPLEX 640 ANNA

SALAI NANDANAM CHENNAI 600 035

3 ASSISTANT COMMISSIONER OF INCOME TAX

CENTRAL CIRCLE 1 (2)

INVESTIGATION BUILDING MAHATMA GANDHI ROAD

CHENNAI 34

1 UNION OF INDIA ... RESPONDENT in WP No.4599 of 2021

REPRESENTED BY THE FINANCE SECRETARY

DEPARTMENT OF REVENUE MINISTRY OF FINANCE

3RD FLOOR JEEVAN DEEP BUILDING SANSAD MARG

NEW DELHI 110 001

2 INCOME TAX SETTLEMENT COMMISSION

ADDITIONAL BENCH CHENNAI REPRESENTED

BY ITS SECRETARY SATGURU COMPLEX 640 ANNA

SALAI NANDANAM CHENNAI 600 035

3 ASSISTANT COMMISSIONER OF INCOME TAX

CENTRAL CIRCLE 2 (2)

INVESTIGATION BUILDING MAHATMA GANDHI ROAD

CHENNAI 34

Writ Petition under article 226 of the Constitution of India

praying that in these circumstances stated therein and in the

affidavit filed therewith the High Court will be pleased to issue

writ in nature of writ of Mandamus

https://hcservices.ecourts.gov.in/hcservices/

(1) WP No.4563 of 2021

directing the 2nd Respondent to accept the application of the

Petitioner u/s. 245 C of the Income Tax Act, 1961 and treat the

same as filed on 29.01.2021

(2) WP No.4564 of 2021

Directing the 2nd respondent to permit the petitioner to file an

application u/s. 245C of the Income Tax Act, 1961 and pass.

(3) WP No.4572 of 2021

directing the 2nd Respondent to accept the application of the

Petitioner u/s. 245 C of the Income Tax Act, 1961 and treat the

same as filed on 29.01.2021

(4) WP No.4599 of 2021

directing the 2nd Respondent to accept the application of the

Petitioner u/s. 245 C of the Income Tax Act, 1961 and treat the

same as filed on 29.01.2021

(5) WMP No.5196 of 2021

to grant an order of interim injunction restra