D.Anbalagan v. The Joint / Additional Commissioner of Tax
Income-tax – Information request under Section 133(6), Income Tax Act, 1961
Case brief
What is this about?
Madras High Court, Justice C. Saravanan, WP No. 9260 of 2026, decided 12-03-2026: writ petition by D. Anbalagan challenging Section 133(6) Income Tax Act, 1961 intimations dated 29.01.2026 issued by the Income Tax Officer, Non-Corporate Ward-1(4), Coimbatore, to the Sub Registrars of Singanallur and Cumbum seeking details of properties registered in his name, and seeking restraint on property attachment pending appeal before the Appellate Commissioner (appeal filed 21.10.2025). Background: assessment order dated 11.03.2025 for AY 2021-2022, penalty order dated 22.09.2025 under Section 271D, additional demand notice of Rs.20,000/-. Court held the communication merely sought property details and that the petitioner's non-cooperation led to the penalty orders, leaving no scope for interference; petition dismissed, no costs, connected WMP.Nos.9968 and 9971 of 2026 closed. Keywords: Section 133(6); Section 271D; property attachment; sub-registrar information request; income-tax arrears; writ dismissed.