Madras High Court
WP/19092/2023 of SUBRAMANIAM RAMALINGAM Vs THE ASSESSMENT UNIT on 28 October 2026
W.P.No.19092 of 2023
CNR: {HCMA011087722023}
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-10-2026
CORAM
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.19092 of 2023
and W.M.P.Nos.18341, 18342, 18343 & 18344 of 2023
Subramaniam Ramalingam
No.81, Kalidas Road, Ramnagar,
Coimbatore – 641 009.
PAN: ACHPR5872N
..Petitioner
Vs.
1. The Assessment Unit,
Income Tax Department,
National E-Assessment Centre,
Delhi E-Ramp, Jawaharlal Nehru Stadium,
Delhi – 110 003.
2. The Income Tax Officer,
Non Corporate Circle 2, Coimbatore,
Income Tax Department,
No.63, Race Course Road,
Coimbatore – 641 018.
3. The Principal Commissioner of Income Tax, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018.
..Respondents
This Writ Petition has been filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the records of the Writ Petitioner on the file of the 1st Respondent to quash the impugned order u/s. 147 read with Section 144B of the Income tax Act, 1961 dated 27.05.2023
W.P.No.19092 of 2023
in DIN: ITBA/AST/S/147/2023-24/1053239900(1) for the Assessment Year 2015-16.
For Petitioner
:
Mr.A.S.Sriraman
For Respondents
:
Dr.B.Ramaswamy,
Senior Standing Counsel
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ORDER
This Writ Petition was heard and an order was passed on 07.11.2024. It has been pointed out that certain errors had crept while transcribing the said order. Since the said errors are material, the Order dated 07.11.2024 passed in this Writ Petition is hereby recalled.
2. The learned counsel for Petitioner submitted that the Assessment Order dated 27.05.2023 passed under Section 147 read with Section 144B of the Income tax Act, 1961 (for brevity, “IT Act”) by the 1st Respondent is the subject matter in this Writ Petition. The said Assessment Order was challenged, inter- alia, on the premise that it suffers from violation of Principles of Natural Justice, inasmuch as the Petitioner’s request for an adjournment before the passing of the impugned Assessment Order was not even considered.
3. It is also brought to the notice of this Court by the learned counsel for Petitioner and not disputed by the learned Senior Standing Counsel for Respondents that a series of notices dated 05.05.2026, 17.09.2026, 15.10.2026 & 22.10.2026 were issued to the Petitioner under Section 142(1) of the IT Act
W.P.No.19092 of 2023
and the same have been issued treating the impugned Assessment Order dated 27.05.2023 as non-existent.
4. On this being pointed out, the learned Senior Standing Counsel appearing on behalf of Respondents submitted that the matter may be remanded for fresh consideration.
5. Keeping in view subsequent development and submissions of either parties, impugned Assessment Order dated 27.05.2023 is set aside and remanded for passing orders afresh. The Respondent Authorities shall proceed to complete the assessment proceedings, admittedly in progress, as evident from the notices dated 05.05.2026, 17.09.2026, 15.10.2026, and 22.10.2026, by passing orders afresh in accordance with the law. No costs. Consequently, connected Miscellaneous Petitions are closed.
6. Accordingly, the Order dated 07.11.2024 previously passed in this Writ Petition stands recalled. 28-10-2026 mrr Index: Yes/No Speaking/Non-Speaking Order Neutral Citation: Yes/No
W.P.No.19092 of 2023
To
1. The Assessment Unit, Income Tax Department, National E-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003.
2. The Income Tax Officer, Non Corporate Circle 2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018.
3. The Principal Commissioner of Income Tax, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018.
W.P.No.19092 of 2023
MOHAMMED SHAFFIQ, J. mrr W.P.No.19092 of 2023 28-10-2026