Kannan Anandhababu v. The Income Tax Officer,Ward 1(2), Tirupur

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.09.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.25098 of 2025 W.M.P.Nos.28279 & 28281 of 2025 Kannan Anandhababu ... Petitioner Vs. The Income Tax Officer,Ward 1(2), Tirupur. ... Respondent Prayer:Writ Petition is filed under Article 226 of the Constitution of India, for issue a Writ of Mandamus, calling for the records pertaining to the Assessment Order passed by the respondent in Order No.ITBA/AST/S/147/2023-24/1062066759(1) dated 06.03.2024 and quash the same as illegal and allow the petitioner to file the Income Tax Return for the particular assessment year. For Petitioner : Mr.P.Selvakumar For Respondent : M/s.M.Sheela Senior Standing Counsel ORDER 1/4 W.P.No.25098 of 2025 The petitioner is before this Court challenging the impugned Assessment Order dated 06.03.2024 passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961. 2. Although the petitioner has raised several grounds against the impugned Assessment Order dated 06.03.2024, learned counsel for the petitioner would submit that the petitioner would be satisfied if a liberty is given to the petitioner to file a statutory appeal before the Appellate Commissioner. 3. Considering the request of the learned counsel for the petitioner, the petitioner is given liberty to file a statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order. If such an appeal is filed within such time, the Appellate Commissioner shall dispose of the same on merits. 4. Considering the fact that dispute pertains to the assessment year 2018- 19, the Appellate Commissioner may endeavour to dispose of the appeal as expeditiously as possible. 5. It is open to the petitioner to file appropriate application under Section W.P.No.25098 of 2025 220 of the Income Tax Act, 1961 before the respondent for staying of the recovery proceedings. 6. With the above directions, this Writ Petition stands disposed of. Consequently, connected miscellaneous petitions are closed. No costs. raja 22.09.2025 Neutral Citation : Yes / No To The Income Tax Officer,Ward 1(2), Tirupur. C.SARAVANAN, J. raja 3/4 4/4 W.P.No.25098 of 2025 W.P.No.25098 of 2025 22.09.2025