Madras High Court
WP/43147/2026 of Anand Singh Vs Deputy Commissioner of Income Tax on 27 October 2026
WP No. 43147 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 43147 of 2026
CNR:{HCMA012329592026}
Anand Singh
S/o.Balaji Singh,
Aged about 48 years,
18 / 10, Cooperative Society Virugambakham, S.O
Virugambakkam,
Chennai - 600 092
Tamil Nadu, India
..Petitioner(s)
Vs
1. Deputy Commissioner of Income Tax
Non Corp Ward 17(1) CHE,121, Mahatma
Gandhi Road,Nungambakkam, Chennai -
600034.
2. Income Tax Officer
Non Corp Ward 17(1) CHE, 121 Mahatma
Gandhi Road,Nungambakkam, Chennai -
600034.
3. Assistant Director of Income Tax
Centralised Processing Centre, Income Tax Department,Bengaluru -560100,Karnataka.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Mandamus to issue a Writ of Mandamus or anyother appropriate writ, order or direction in the nature of a writ directing the Respondents to consider and pass orders on the Petitioners Rectification Request dated 22.12.2023 filed under Section 154 of the Income Tax Act,1961
in respect of Assessment Year 2017-18, and pass such further or other orders that this Court may deem fit and proper in the facts and circumstances of this case and thus render justice.
WP No. 43147 of 2026
Page 1 of 3
For Petitioner(s):
Mr.Arjun Suresh
For Respondent(s):
Dr.B.Ramaswamy, Senior Standing Counsel
Order
This Writ Petition has been filed to direct the Respondents to consider and pass orders on the Petitioner's Rectification Request dated 22.12.2023.
2. The learned counsel appearing for the petitioner submitted that the petitioner is a certified SAP Controlling Consultant who was employed with Cognizant. During the Assessment Year 2017–18, the petitioner travelled to the United Kingdom in connection with his professional duties. During the course of his employment in the UK, foreign taxes were paid, and the petitioner also claimed credit for the said foreign taxes. However, due to an inadvertence, the petitioner did not file Form 67 along with his return. Upon receiving a demand notice in 2023, the petitioner realised the error and filed Form 67 on 14.12.2023. Thereafter, the petitioner filed a Rectification Request under Section 154 on 22.12.2023. Despite a lapse of over two years, no order has been passed by the respondents. Hence, the petitioner has preferred this Writ Petition.
3. In reply, Dr. B. Ramaswamy, learned Senior Standing Counsel who takes notice on behalf of the respondents, submitted that though the petitioner was asked for the relevant documents, he failed to produce them. In response,
WP No. 43147 of 2026
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the learned counsel for the petitioner submitted that the petitioner will produce all the documents as sought by the respondents.
4. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents, and also perused the materials available on record.
5. In view of the above, the petitioner is directed to furnish all the documents sought by the respondents vide email communication dated 15.09.2023, which is available at Page Nos. 93 and 94 of the typed set of papers, within a period of four weeks from the date of receipt of a copy of this order. Thereafter, within a further period of four weeks, the respondents are directed to dispose of the Rectification Request dated 22.12.2023 on merits and in accordance with law, after providing an opportunity of a personal hearing to the petitioner. If the documents are not furnished by the petitioner within the said stipulated period, the respondents shall pass appropriate orders in accordance with law immediately thereafter.
6. With the above directions, this Writ Petition is disposed of. No costs. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
WP No. 43147 of 2026
To
1. Deputy Commissioner of Income Tax Non Corp Ward 17(1) CHE,121, Mahatma Gandhi Road,Nungambakkam, Chennai - 600034.
2. Income Tax Officer Non Corp Ward 17(1) CHE, 121 Mahatma Gandhi Road,Nungambakkam, Chennai - 600034.
3. Assistant Director of Income Tax Centralised Processing Centre, Income Tax Department,Bengaluru -560100,Karnataka.
WP No. 43147 of 2026
KRISHNAN RAMASAMY J. SK WP No. 43147 of 2026 26-10-2026
Page 3 of 3
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