Madras High Court
WP/38152/2026 of Manikkam Venkatesan Vs Assessment Unit on 1 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 38152, 38159 and 38165 of 2026
and
WMP Nos.42851, 42853, 42864, 42865, 42867 and 42869 of 2026
CNR:{HCMA012128142026}, CNR:{HCMA012128152026} and CNR:{HCMA012128202026}
Manikkam Venkatesan
S/o.Manickam,
3/6, Maruthi Avenue, Minjur Tiruvallur,
Minjur S.O. - 601203, Tamil Nadu, India.
..Petitioner in
all WPs
Vs
1. Assessment Unit
National e-assessment Centre,
Income Tax Department, New Delhi.
2. Income Tax Officer
Ward -1, Tiruvallur ,
Tiruvallur Income Tax Office ,
No. 2, First Floor ,Jawaharlal Nehru Road, Tiruvallur,Tamil Nadu – 602 001.
..Respondents in
all WPs
W.P.No.38152 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the 1st Respondent in PAN AGMPV1811E and
quash
the
impugned
order
in
ITBA/AST/S/143(3)/2025-
26/1083048980(1) dated 27.11.2025 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2024-25 passed by the 1st Respondent as illegal and not in accordance with law.
WP No. 38159 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the 1st Respondent in PAN AGMPV1811E and quash the impugned order in ITBA/PNL/F/270A/2026-27/1089909773(1)
dated 19.06.2026 passed under Section 270A of the Income Tax Act, 1961 for the Assessment Year 2024-25 passed by the 1st Respondent as illegal and not in accordance with law.
WP No. 38165 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the 1st Respondent in PAN AGMPV1811E and quash the impugned order in ITBA/PNL/F/272A(1)(D)/2026- 27/1089821595(1) dated 17.06.2026 passed under Section 272A(1)(d) of the Income Tax Act, 1961 for the Assessment Year 2024-25 passed by the 1st Respondent as illegal and not in accordance with law.
For Petitioner:
Mr.Sivaraman R
in all WPs
For Respondents:
Mr.Ramana Kumar,
Senior Standing Counsel (I.T.)
in all WPs
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COMMON ORDER
These three writ petitions are directed against the assessment order dated 27.11.2025 under Section 143(3) and the consequential penalty orders under Section 270A and 272A(1)(d) of the Income Tax Act, 1961.
2. Learned counsel for the petitioner submits that the sole issue dealt with in the assessment order relates to the excess claim of house rent allowance by the petitioner. After pointing out that the petitioner is employed as a Foreman in a company, he submits that the petitioner was ill-advised and seeks another opportunity on his behalf to contest the matter. He adds that the entire tax demand was discharged.
3. Mr.B.Ramana Kumar, learned Senior Standing Counsel, accepts notice for the respondents. Mr.Ramana Kumar points out that the assessment order also deals with incorrect claims in respect of insurance and other deductions.
4. The assessment order reflects that the petitioner had responded partly to the show cause notice and to the variation show cause notice. Considering the assertion that the petitioner was misguided earlier and taking note of the discharge of the entire income tax demand under the order, subject to imposing costs, I am inclined to provide another opportunity to the petitioner to contest the matter. Accordingly, on payment of a sum of Rs.25,000/- as costs to the Adyar Cancer Institute (WIA), Dr. S. Krishnamurthi Campus, No. 38, Sardar Patel Road, Adyar, Chennai - 600 036, within two weeks from the date of receipt of a copy of this order, all the orders impugned herein are set aside and these matters are remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a video conference hearing, if so requested, fresh orders shall be issued within six months from the date of receipt of a copy of this order.
5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petition is closed. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
1. The Assessment Unit National e-assessment Centre, Income Tax Department, New Delhi.
2. The Income Tax Officer, Ward -1, Tiruvallur, Tiruvallur Income Tax Office, No. 2, First Floor ,Jawaharlal Nehru Road, Tiruvallur,Tamil Nadu – 602 001.
SENTHILKUMAR RAMAMOORTHY J. mmi WP Nos. 38152, 38159 and 38165 of 2026 01.10.2026