Madras High Court
WP(MD)/31047/2026 of R Ratna Samy Vs The income Tax Officer on 3 November 2026
WP(MD) No. 31047 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 03-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31047 of 2026
CNR:{HCMD011549522026}
AND
WMP(MD) No. 23840 of 2026
R Ratna Samy
..Petitioner(s)
Vs
The income Tax Officer
Assessment Unit,
Income Tax Department,
Bangalore.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in DIN ITBA/AST/S
/143(3)/ 2025-26/1086304830(1) dated 20.02.2026 passed under section 143(3) read with section 144B of the Income Tax Act followed by notice of penalty under section 274 read with section 270A of the IT Act in DIN
ITBA/PNL/S/270A/ 2025-26 1086306415(1) dated 20.02.2026 and quash the same, and direct the respondent to pass order afresh by considering the representation dated 30.07.2025 and along with the records after affording opportunity of personal hearing.
For Petitioner(s)
:Mr.S.Karunakar.
For Respondent(s)
:Mr.J.Parekh Kumar
Senior Standing Counsel
WP(MD) No. 31047 of 2026
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ORDER
An order under Section 143(3) read with Section 144B of the Income Tax Act, 1961 and penalty proceedings under Section 274 read with Section 270A thereof are challenged in this Writ Petition.
2. Learned counsel for the petitioner submits that he will file a statutory appeal along with an application to condone delay.
3. In view of the above submission, this Writ Petition is disposed of by leaving it open to the petitioner to file a statutory appeal. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 03-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The income Tax Officer Assessment Unit, Income Tax Department, Bangalore
WP(MD) No. 31047 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31047 of 2026 AND WMP(MD) No. 23840 of 2026 03-11-2026