Madras High Court
WP/42417/2026 of MR.B.Somasundaram Vs The Tax Recovery Officer, Central- 2 ,Chennai on 14 October 2026
W.P.No.42417 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY
W.P.No.42417 of 2026
CNR:{HCMA012376912026}
AND
W.M.P.Nos.47659 & 47663 of 2026
Mr.B.Somasundaram
..Petitioner(s)
Vs
1. The Tax Recovery Officer,
Central – 2,Chennai,
119, 1st Floor, Investigation Building,
No. 46, Old No.108,
Mahatma Gandhi Road,
Chennai – 600 034.
2. The Assistant Commissioner of Income Tax, Non Corporate Circle-2, Coimbatore.
3. The Assistant Commissioner of Income Tax, Central Circle-1, Coimbatore.
4. The Commissioner of Income Tax (Appeals)
Chennai – 20,
New Building, 3rd Floor,
Wanaparthy Block/ Main Building Complex, 121 M.G. Road, Nungambakkam, Chennai – 600 034.
5. The Branch Manager,
City Union Bank, 706 Anna Salai,
Thousand Lights East, Chennai – 600 006.
6. The Branch Manager,
ICICI Bank, 110 Utthamar Gandhi Salai,
Nungabakkam, Chennai – 600 034.
..Respondent(s)
W.P.No.42417 of 2026
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records relating to attachment notices u/S. 226(3) of the Income Tax Act, 1961, issued by the 1st Respondent to the 5th Respondent in DIN and Notice No.
ITBA/COM/F/17/2026-27/1093677907(1) dated 21.09.2026 and the 6th Respondent in ITBA/COM/F/17/2026-27/1093678357 dated 21.09.2026, quash the same, and consequently, forbear the 1st Respondent from initiating recovery proceedings during the pendency of the Appeals No. CIR(A), Coimbatore-2/10562/2019-20, on the file of the 4th Respondent.
For Petitioner(s):
Mr.Niranjan Rajagopalan
M/s.G.R.Associates
For Respondent(s):
Mr.A.N.R.Jayaoprathap,
Junior Standing Counsel
for R1 to R4
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ORDER
This Writ Petition has been filed challenging the attachment notices dated 21.09.2026 issued under Section 226(3) of the Income Tax Act, 1961, by the first respondent to the fifth and sixth respondents herein.
2. Learned counsel for the petitioner submits that an appeal against the assessment order was preferred by the petitioner before the fourth respondent/appellate authority, which is presently at the stage of arguments. He further submits that under such circumstances, the first respondent has attempted to recover the disputed tax.
W.P.No.42417 of 2026
3. Learned Junior Standing Counsel appearing for respondents 1 to 4 submits that though a stay petition has been filed by the petitioner, no stay has been granted till date and therefore, the respondents were constrained to issue the impugned notices.
4. Heard the learned counsel appearing on either side and perused the materials available on record.
5. Considering the submissions made by the learned counsel on either side and taking note of the fact that the appeal has reached its final stage and now only requires arguments to be concluded, this Court is of the view that it would be appropriate to give quietus to the matter by directing the appellate authority to dispose of the petitioner’s appeal in a time bound manner.
6. Accordingly, there shall be a direction to the fourth respondent to dispose of the appeal filed by the petitioner in Appeal No.CIT(A), Coimbatore– 2/10562/2019-20 on merits and in accordance with law, preferably, within a period of six weeks from the date of receipt of a copy of this order. Till then, the respondents are directed to defer all further recovery proceedings pursuant to the impugned attachment notices.
W.P.No.42417 of 2026
7. With the above directions, this Writ Petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. 14-10-2026 Neutral Citation: Yes/No ham To
1. The Tax Recovery Officer, Central- 2,Chennai, 119, 1st Floor, Investigation Building, No. 46, Old No.108, Mahatma Gandhi Road, Chennai – 600 034.
2. The Assistant Commissioner of Income Tax, Non Corporate Circle-2, Coimbatore.
3. The Assistant Commissioner of Income Tax, Central Circle-1, Coimbatore.
4. The Commissioner of Income Tax (Appeals) Chennai – 20, New Building, 3rd Floor, Wanaparthy Block/ Main Building Complex, 121 M.G. Road, Nungambakkam, Chennai – 600 034.
5. The Branch Manager, City Union Bank, 706 Anna Salai, Thousand Lights East, Chennai – 600 006.
6. The Branch Manager, ICICI Bank, 110 Utthamar Gandhi Salai, Nungabakkam, Chennai – 600 034.
W.P.No.42417 of 2026
KRISHNAN RAMASAMY J. ham W.P.No.42417 of 2026 AND W.M.P.Nos.47659 & 47663 of 2026 14-10-2026