High Court · 2025

W.P.Nos.31176, 31269 and 31272 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 28.08.2025CORAMThe HONOURABLE MR.JUSTICE KRISHNAN RAMASAMYW.P.Nos.31176, 31269 and 31272 of 2025 and WMP.Nos.34919, 34920, 34922,34995,34996,34997,34998,35000,35002 and 35003 of 2025 W.P.No.31176 of 2025S.R.Prakash Babu ...Petitioner Vs.1. The Sub RegistrarNeelankarai, No.2/71, Gujura Garden, 2nd Street, East Coast Road, Neelankarai, Chennai-600 041.2.The Assistant Commissioner of Income TaxCentral Circle 2(2), Chennai.3. Deputy Director of Income Tax/Additional Director of Income Tax Investigation Wing 4 (3), Chennai. ... RespondentsPrayer:Writ Petition filed under Article 226 of the Constitution of 1/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025India, for issuance of Writ of Certiorarified Mandamus calling for the records of the 3rd Respondent herein bearing ITBA/COM/F/17/2022-23/1046975686(1) dated 4.11.2022 and quash the same and consequently direct the 1st Respondent herein to remove the entry/remark of provisional attachment made by the 3rd Respondent in the encumbrance certificates of the properties morefully described in the Schedule hereunder and thus render justice.W.P.No.31269 of 20251. S.R.Prakash Babu2. S.R.Prabhu.... Petitioners..Vs..1. The Sub-Registrar,Kodambakkam, No.2/31,Azhagiri Nagar, 5th Street, Vadapalani, Chennai-600 026.2.The Assistant Commissioner of Income TaxCentral Circle 2 (2), Chennai.3.Deputy Director of Income Tax/Additional DirectorInvestigation Wing 4 (3), Chennai.....RespondentsPrayer :Writ Petition filed under Article 226 of the Constitution of 2/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025India, for issuance of Writ of Certiorarified Mandamus calling for the records of the 3rd Respondent herein bearing ITBA/COM/F/17/2022-23/1046971989(1) dated 4.11.2022 and quash the same and consequently direct the 1st Respondent herein to remove the entry/remark of provisional attachment made by the 3rd Respondent in the encumbrance certificates of the properties morefully described in the Schedule hereunder.W.P.No.31272 of 2025S R Prabu...Petitioner ...Vs...1. The Sub RegistrarNeelankarai No 2/71, Gajura Garden 2nd street, East Coast Road Neelankarai, Chennai 600 0412.The Assistant Commissioner of Income Tax,Central Circle 2(2), Chennai.3.Deputy Director of Income Tax/Additional Director of Income Tax,Investigation Wing 4 (3), Chennai....RespondentsPrayer :Writ Petition filed under Article 226 of the Constitution of 3/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025India, for issuance of Writ of Certiorarified Mandamus calling for the records of the 3rd Respondent herein bearing ITBA/COM/F/17/2022-23/1046975686(1) dated 4.11.2022 and quash the same and consequently direct the 1st Respondent herein to remove the entry/remark of provisional attachment made by the 3rd Respondent in the encumbrance certificates of the properties morefully described in the Schedule hereunder and thus render justice.For Petitioner : Mr.Bhagavath Krishnan PMN(in all W.P.'s)For Respondents : Mr.A.P.Srinivas (in all W.P.'s)Senior Standing Counseland Mr.A.N.R.JayaprathapJunior Standing Counsel (R2 and R3)C O M M O N O R D E RSince the issue involved and relief sought for in all these writ petitions are one and the same, they are taken up together and disposed of by a common order.2. Mr.A.P.Srinivas, learned Senior Standing Counsel and Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel takes notice on behalf of the Respondents 2 and 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.4/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025 3. The challenge made in these writ petitions is to the provisional attachment orders dated 04.11.2022 passed by the 3rd respondent and consequently direct the 1st Respondent herein to remove the entry/remark of provisional attachment made by the 3rd Respondent in the encumbrance certificates of the properties morefully described in the Schedule. 4. The learned counsel for the petitioners would submit that the petitioners herein are the brothers and they are the partners of M/s.Dream Warrier Pictures, a film Production and Distribution Company. Whileso, during the search conducted in M/s.Dream Warrier Pictures by the Income Tax Department, the 3rd respondent provisionally attached the properties of the petitioner and passed the attachment orders under Section 132 (9B) of the Income Tax Act, 1961 (in short 'the Act') on 04.11.2022. Further, he would submit that as per Section 132 (9C) of the Act, the provisional attachment is valid only for a period of six months and the same cannot be extened sine die. But , the 3rd respondent without taking note of the same has passed the impugned orders stating that the attachment shall be until 5/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025further orders and therefore the impugned orders passed are in violation of principles of natural justice. 4.1. Further, he would submit that though the provisional attachment got lapsed on 03.05.2022 itself, 1st respondent herein continues to show the provisional attachment of the Income Tax Department in the Encumbrance Certificates of the petitioners' properties. He therefore prays to set aside the impugned orders and direct the 1st Respondent herein to remove the entry/remark of provisional attachment made by the 3rd Respondent in the Encumbrance Certificates of the properties of the Petitioners. 5. The learned Senior Standing Counsel appearing for the respondents 2 and 3, after getting instructions would fairly submit that as per the provision under Section 132 (9C) of the Act, the provisional attachment is valid only for a period of six months and in the case on hand, it got expired on 03.05.2022 itself . That apart, the same cannot be extended sine die. Further, he would submit that the respondents 2 and 3 had sent a communictaion to the 1st respondent on 26.08.2025 to remove the 6/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025provisional attachments dated 04.11.2022 in the encumbrance certificates of the petitioners properties. 6. Recording the aforesaid submission made by the learned Senior Standing Counsel appearing for the respondents 2 and 3, this Court directs the 1st respondent to remove the entry/remark of provisional attachment made by the 3rd Respondent in the encumbrance certificates of the properties, by taking note of the communication sent by the respondents 2 and 3 dated 26.08.2025, within a period of one week from the date of receipt of a copy of this order.7. With the aforesaid directions, these Writ Petitions are disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 28.08.2025Index : Yes / No Neutral Citation: Yes / No Speaking Order : Yes / No arrKRISHNAN RAMASAMY, J.arr7/8 https://www.mhc.tn.gov.in/judis W.P.Nos.31176, 31269 and 31272 of 2025To1. The Sub RegistrarNeelankarai, No.2/71, Gujura Garden, 2nd Street, East Coast Road, Neelankarai, Chennai-600 041.2.The Assistant Commissioner of Income TaxCentral Circle 2(2), Chennai.3. Deputy Director of Income Tax/Additional Director of Income Tax Investigation Wing 4 (3), Chennai. 4. The Sub-Registrar,Kodambakkam, No.2/31,Azhagiri Nagar, 5th Street, Vadapalani, Chennai-600 026. W.P.Nos.31176, 31269 and 31272 of 202528.08.20258/8