ITAT Cannot Re-Adjudicate Issues Under Guise Of Rectification U/S 254(2) Income Tax Act: Madras High Court

The Madras High Court has held that the rectification power under Section 254(2) of the Income Tax Act is akin to the review power under Order 47 Rule 1 CPC and is limited to rectifying any mistake apparent on the face of the record. The Tribunal cannot re-adjudicate issues or modify its original order under the guise of rectification. Section 254(2) of the Indian Income Tax Act,...

Madras High Court Monthly Digest: November 2025

Citations: 2025 LiveLaw (Mad) 394 To 2025 LiveLaw (Mad) 454 NOMINAL INDEX The State of Tamil Nadu v. R Ramanathan Chettiar and Others, 2025 LiveLaw (Mad) 394 D. Tamilselvi v. The Income Tax Officer, 2025 LiveLaw (Mad) 395 Spalon India Private Limited v. Maya Choudhary, 2025 LiveLaw (Mad) 396 M/s. Cethar Hospital v. The Principal Secretary to Government and Others, 2025...

Children Used For Begging: Madras High Court Issues Notice On Plea Alleging Possible Trafficking, Drugging Of Infants

The Madras High Court, on Friday (December 5) issued notice on a plea seeking an enquiry into children being used for begging. The bench of Chief Justice Manindra Mohan Shrivastava and Justice G Arul Murugan admitted a plea by an advocate and issued notice to the Secretary (Department of Public Health), Corporation Commissioner, Commissioner of Police (Vepery), Child Welfare Board,...

'Don't Test Our Patience': Madras High Court Slams Personal Comments Against Judge Amid Thiruparankundram Deepam Issue, Warns Of Action

While dealing with the Thiruparankundram lamp lighting row, the Madras High Court on Friday remarked that it would not tolerate any comments against the judiciary.The bench of Justice G Jayachandran and Justice KK Ramakrishnan said just because judges cannot react openly, persons should not keep on provoking the court and that strict action would be taken if limits exceed."We can tolerate to...

Thiruparankundram Deepam Issue: Madras High Court To Hear Appeals Against Lighting Of Lamp On December 12

The Madras High Court has adjourned the appeal preferred against a single bench decision permitting lighting of lamp (Karthigai deepam) at the Deepathoon (stone lamp pillar) atop the Thiruparakundram hills, which is located close to a dargah.The division bench of Justice G Jayachandran and Justice KK Ramakrishnan said it will take up the matter next Friday (December 12), after all the parties...

Allow Lighting Of Lamp In Thiruparankundram Hills Today Itself: Madras High Court Directs State, Quashes Prohibitory Order

The Madras High Court has quashed the prohibitory order issued by the Madurai District Collector under Section 144 CrPC(Section 163 BNSS) in the Thiruparakundram region, following the clashes that broke out while implementing a court order passed yesterday, allowing devotees to go to the temple and light lamps at the stone pillar.Justice GR Swaminathan quashed the order, observing that the...

'Ulterior Motive': Madras High Court Rejects Appeal Against Devotees Lighting Lamp At Stone Pillar Near Thiruparankundram Hill Dargah

The Madras High Court today dismissed a letter patent appeal against the order of a single judge in a contempt petition, permitting devotees of the Arulmighu Subramaniya Swamy Temple to light lamps (Karthigai deepam) at the Deepathoon (stone lamp pillar) atop the Thiruparakundram hills, which is located close to a dargah.A division bench of Justice G Jayachandran and Justice KK...

Madras High Court Halts Release Of Karthi Starrer “Vaa Vaathiyar” Movie Over Alleged Unpaid Dues By Producer

The Madras High Court has temporarily restrained the release of the latest Tamil film “Vaa Vathiyar” over alleged unpaid dues by the movie's producer, KE Gnanavel of Studio Greens. The bench of Justice SM Subramaniam and Justice C Kumarappan passed the interim direction in an execution petition filed by the official liquidator of the Madras High Court to deal with the...

Madras High Court Strikes Out 'Sangeetham House Of Veg' Trademark For Violating Earlier Settlement In Infringment Suit

The Madras High Court has ordered the removal of the “Sangeetham House of Veg” trademark held by a Thiruchendur-based restaurant, after finding that the registration was obtained in violation of an earlier court-recorded settlement that required the outlet to change its name. The settlement had been reached in a trademark infringement suit filed by Chennai-based Sangeetha Veg...

Can't Achieve Communal Harmony By Restricting Religious Acts: Madras High Court Orally Remarks On Thiruparankundram Deepam Issue

The Madras High Court on Thursday orally remarked that communal harmony can be achieved only when communities co-exist and not when a particular community is restrained from performing their religious acts. The bench of Justice G Jayachandran and Justice KK Ramakrishnan made the oral comments during the hearing of an appeal against the single judge's order yesterday, permitting devotees to...

Ilaiyaraaja Settles Dispute With Production Company After It Agrees To Pay Him ₹50 Lakh Over Usage Of Songs In Movies

Renowned musician Ilaiyaraaja has settles the civil suits he had initiated against Mythri Movie Makers, producers of the movies “Dude” and “Good Bad Ugly”, over the alleged unauthorised usage of his copyrighted works. Appearing before Justice Senthilkumar Ramamoorthy, the parties informed the court that they had entered into negotiations and concluded a settlement. The parties...

Finding Temple Authorities Failed To Comply, Madras High Court Permits Devotees To Light Lamp At Stone Pillar In Thiruparakundram Hills

After noting that its earlier order, permitting the lighting of lamps (Karthigai deepam) at the Deepathoon (stone lamp pillar) atop the Thiruparakundram hills was not complied with by the management of Arulmighu Subramaniya Swamy Temple, the Madras High Court today permitted devotees to go to the hill and light the deepam themselves. Justice GR Swaminathan made the direction in...