Dismissed¶38

Santhi v. Income Tax Officer

Madras HC3 Nov 2025WP/20727/2022

Case brief

AI extract

What is this about?

Madras HC, C. Saravanan (single judge), 03-11-2025, WP 20727/2022 & WP 20730/2022, common order, dismissed as infructuous; petitioners Santhi (W/o D.Ravi) and D.Ravi v. ITO Ward 1 Kancheepuram and ACIT Non-Corp Circle 22(1) Tambaram; challenge to s.148A(d) orders (ITBA refs dated 22.07.2022 and 21.07.2022) and s.148 notices, AY 2016-17, PAN AAOPS9589G and AACPR1989F; assessment orders already passed, appellate remedy availed, counsel conceded; liberty to raise all questions of law; no costs; connected WMPs closed.

What did the court decide?

Both writ petitions dismissed as infructuous with liberty to raise all questions of law available; no order as to costs; connected miscellaneous petitions closed. ¶38

Santhi Vs Income Tax Officer — Income Tax | Madras HC (2025)

¶1

WP No. 20727 of 2022

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 03-11-2025

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CORAM

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THE HONOURABLE MR JUSTICE C. SARAVANAN

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WP No. 20727 of 2022

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AND

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WMP NO. 19817 OF 2022,WMP NO. 19818 OF 2022,WP NO. 20730 OF 2022,WMP NO. 34265 OF 2025,WMP NO. 19814 OF 2022,WMP NO. 19816 OF 2022

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Santhi W/o.D.Ravi, 64, Ravi Silks,Vallal pachaiyappan Street, Pillayar Palayam, Kancheepuram- 631 501.

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Petitioner(s)

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¶12

Income Tax Officer Ward 1 Kancheepuram, No.96, Munuswamy Mudaliar Avenue, Kancheepuram- 631 501.

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Respondent(s)

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WP No. 20730 of 2022

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D.Ravi S/o.Deivasigamani, 64, Vallal Pachaiyappan Street, Kanchipuram631501.

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Petitioner(s)

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https://www.mhc.tn.gov.in/judis

¶18

WP No. 20727 of 2022

¶19

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Assistant Commissioner of Income Tax

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Non Corp.Circle 22 (1) (Tbm) chen I Floor, Tambaram (Business Range), 1st and 2Nd Floor, Ramakrishna Street, West Tambaram,Chennai - 600 045.

¶22

Respondent(s)

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WP No. 20727 of 2022

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PRAYER

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Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records in PAN. AAOPS9589G and quash the impugned order u/s 148A (d) of the Income Tax Act, 1961 in ITBA /COM / F / 17 / 2022 - 23 / 1043994848 (1) dated 22.07.2022 passed by the Respondent and the consequential notice u/s. 148 of the Income Tax Act, 1961 in ITBA/AST/M/148_1/2022-23/1044016655 (1) dated 22.07.2022 issued by the Respondent for the AY 2016 - 17 as illegal and without jurisdiction.

¶26

WP No. 20730 of 2022

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PRAYER

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Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records in PAN. AACPR1989F and quash the impugned order u/s 148A (d) of the Income Tax Act, 1961 in ITBA /COM / F / 17 / 2022-2/1043984517 (1) dated 21.07.2022 passed by the Respondent and the consequential notice u/s.148 of the Income Tax Act, 1961 in ITBA/AST/M/148_1/2022-23/1044041275(1) dated 21.07.2022 issued by the Respondent for the AY 2016 - 17 as illegal and without jurisdiction.

¶29

https://www.mhc.tn.gov.in/judis

¶30

WP No. 20727 of 2022

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For Petitioner(s): M/s.Vandana Vyas (in both W.Ps) For Respondent(s): Mr.Avinash Krishnan Ravi Junior Standing Counsel (in both W.Ps)

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COMMON ORDER

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The learned counsel for the petitioner fairly concedes that the petitioners

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have suffered the assessment orders pursuant to the impugned notices dated

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22.07.2022 and 21.07.2022 under Section 148(A)(d) of the Income Tax Act.

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Since the petitioners have already attempted to work out the remedy

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before the Appellate remedy, the both writ petitions are dismissed as

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infructuous, with liberty to raise all questions of law available.

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However, there shall be no order as to costs. Consequently, connected

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miscellaneous petitions are closed.

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03-11-2025

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Kak

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https://www.mhc.tn.gov.in/judis

¶44

WP No. 20727 of 2022

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Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No

¶46

¶47

1.Income Tax Officer Ward 1 Kancheepuram, No.96, Munuswamy Mudaliar Avenue, Kancheepuram- 631 501.

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2.Assistant Commissioner of Income Tax

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Non Corp.Circle 22 (1) (Tbm) chen I Floor, Tambaram (Business Range), 1st and 2Nd Floor, Ramakrishna Street, West Tambaram,Chennai - 600 045.

¶50

https://www.mhc.tn.gov.in/judis

WP No. 20727 of 2022

C.SARAVANAN, J.

kak

WP No. 20727 of 2022 AND WMP NO. 19817 OF 2022,WMP NO. 19818 OF 2022,WP NO. 20730 OF 2022,WMP NO. 34265 OF 2025,WMP NO. 19814 OF 2022,WMP NO. 19816 OF 2022

¶55

03-11-2025

¶56

https://www.mhc.tn.gov.in/judis

Santhi v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

Santhi v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

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