Madras High Court
WP(MD)/29318/2026 of Tamilnad Mercantile Bank Lim Vs The Assistant Commissioner o on 16 October 2026
WP(MD) No. 29318 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29318 of 2026
CNR:{HCMD011442322026}
and
WMP(MD) Nos.22266, 22268 & 22269 of 2026
Tamilnad Mercantile Bank Limited,
Represented by Chief Financial Officer,
No.458, Victoria Extension Road,
Thoothukudi 628 002.
PAN: AAACT5558K
..Petitioner(s)
Vs
1. The Assistant Commissioner of Income Tax, Circle - 1, Tirunelveli, Income Tax Department, Nellai City Centre, Tiruchendhur Road, Ramnath Nagar, Thirunelveli - 627 001.
2. The Additional Commissioner of Income Tax, Tirunelveli Range, Income Tax Department, Nellai City Centre, Tiruchendhur Road, Ramnath Nagar, Thirunelveli - 627 001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records of the Writ Petitioner on the file of the first respondent to quash the impugned order u/s 148A(3) of the Income Tax Act, 1961 dated 30.06.2026
in DIN and Notice No ITBA/AST/F/148A/2026-27/1090632429(1) and consequential notice issued u/s 148 of the Income Tax Act, 1961 dated 30.06.2026 in DIN and Notice No ITBA/AST/S/148_1/2026-
WP(MD) No. 29318 of 2026
27/1090632566(1) for the Assessment Year 2022-23.
For Petitioner :
Mr.S.Sridhar
For Respondents :
Mr.J.Parekh Kumar,
Standing Counsel
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ORDER
An Order under Section 148A(3) and consequential Notices under Section 148 of the Income Tax Act, 1961 are assailed in this Writ Petition primarily on the ground that the Assessing Officer failed to take into consideration reply dated 22.06.2026 of the petitioner.
2. Learned Standing Counsel for the Income Tax Department submits that the petitioner's reply was not accepted because such reply was not substantiated with adequate evidence.
3. On perusal of the impugned order, it is clear that it is recorded therein that the petitioner did not file a further reply after the earlier reply dated 15.04.2026. The documents enclosed in the paper book include reply dated 22.06.2026. Proof of having uploaded the same is also on record. Because the petitioner's reply was not taken into consideration, the impugned order and notices cannot be sustained and are hereby set aside. As a corollary, the matter is remanded for reconsideration. After taking note of the petitioner's reply dated 22.06.2026, a fresh order shall be issued within 3
WP(MD) No. 29318 of 2026 months from the date of receipt of a copy of this order. Before passing a fresh order, personal hearing shall be provided to the petitioner.
4. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 16-10-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Assistant Commissioner of Income Tax, Circle - 1, Tirunelveli, Income Tax Department, Nellai City Centre, Tiruchendhur Road, Ramnath Nagar, Thirunelveli - 627 001.
2. The Additional Commissioner of Income Tax, Tirunelveli Range, Income Tax Department, Nellai City Centre, Tiruchendhur Road, Ramnath Nagar, Thirunelveli - 627 001.
WP(MD) No. 29318 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29318 of 2026 16-10-2026 (1/2)