Dismissed¶36

Dr.Hemalatha.P v. the Income Tax Officer

Madras HC10 Feb 2026WP(MD)/14445/2021

Case brief

AI extract

What is this about?

Income tax - Section 148 notice - writ of certiorari under Article 226 - Madras High Court, Madurai Bench - W.P.(MD) Nos.14445-14447, 14462-14465 of 2021 - dismissed as infructuous - assessment orders passed after notice, appeals set aside and remanded, fresh orders passed - no costs - connected W.M.P.(MD) closed - Krishnan Ramasamy, J. - 10.02.2026.

What did the court decide?

Recording the respondents' submission that, after the Section 148 notices, assessment orders were passed, appeals against them were set aside and remanded, and fresh orders were passed after remand (rendering the prayer in the writ petitions infructuous), this Court dismissed the writ petitions as infructuous, with no costs, and closed the connected Miscellaneous Petitions. ¶36

Dr.Hemalatha.P Vs the Income Tax Officer — Income Tax | Madras HC (2026)

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W.P.(MD)Nos.14445 to 14447, 14462 to 14465 of 2021

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 10.02.2026

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CORAM

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THE HONOURABLE Mr. JUSTICE KRISHNAN RAMASAMY

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W.P.(MD)Nos.14445 to 14447, 14462 to 14465 of 2021 & W.M.P.(MD)Nos.11391, 11395, 11396, 11402, 11405, 11408 & 11409 of 2021

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Dr.P.Hemalatha

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...Petitioner in W.P.(MD)Nos.14445 to 14447 of 2021

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Dr.Raj Arivazhagan

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...Petitioner in W.P.(MD)Nos.14462 to 14465 of 2021

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vs.

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1.The Income Tax Officer, Ward-1, Income Tax Office, Karaikudi.

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2.The Joint Commissioner of Income Tax, Karaikudi Range, Karaikudi.

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...Respondents in all the cases

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Prayer in W.P.(MD)No.14445 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 17.03.2018 in ITBA/AST/S/148/ 2017-18/1009312861(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2014-15 in PAN AHOPH4436L and quash the same.

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1/5

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

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W.P.(MD)Nos.14445 to 14447, 14462 to 14465 of 2021

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Prayer in W.P.(MD)No.14446 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 16.03.2018 in ITBA/AST/S/148/ 2017-18/1009307010(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2015-16 in PAN AHOPH4436L and quash the same.

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Prayer in W.P.(MD)No.14447 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 16.03.2018 in ITBA/AST/S/148/ 2017-18/1009307019(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2016-17 in PAN AHOPH4436L and quash the same.

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Prayer in W.P.(MD)No.14462 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 12.03.2018 in ITBA/AST/S/148/ 2017-18/1009158866(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2013-14 in PAN ANOPA7072R and quash the same.

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Prayer in W.P.(MD)No.14463 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 12.03.2018 in ITBA/AST/S/148/ 2017-18/1009159011(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2016-17 in PAN ANOPA7072R and quash the same.

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Prayer in W.P.(MD)No.14464 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 12.03.2018 in ITBA/AST/S/148/

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2/5

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

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W.P.(MD)Nos.14445 to 14447, 14462 to 14465 of 2021

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2017-18/1009158865(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2014-15 in PAN ANOPA7072R and quash the same.

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Prayer in W.P.(MD)No.14465 of 2021: Writ Petitions filed under Article 226 of Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1st respondent dated 12.03.2018 in ITBA/AST/S/148/ 2017-18/1009156130(1) issued under Sec. 148 of the Income Tax Act for the assessment year 2015-16 in PAN ANOPA7072R and quash the same.

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In all cases,

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For Petitioners : Mr.T.Vasudevan For Respondents : Mr.N.Dilipkumar senior standing counsel

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COMMON ORDER

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When these Writ Petitions are taken up for hearing, the learned senior standing counsel appearing for the respondents, after taking instructions, would submit that the challenge in these writ petitions is with regard to the notice issued under Section 148 of the Income Tax Act. According to him, subsequent to the issuance of the notice, assessment orders have been passed and against the assessment orders, appeals were also filed. In those appeals, the assessment orders were set aside and remanded and subsequent to the remand, fresh orders were also passed. Therefore, he would submit that the prayer in these Writ Petitions have become infructuous.

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3/5

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

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W.P.(MD)Nos.14445 to 14447, 14462 to 14465 of 2021

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Recording the above submissions, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed.

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10.02.2026 (2/2)

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Speaking / Non-speaking order Index : Yes/No NCC : Yes/No

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mbi

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4/5

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

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W.P.(MD)Nos.14445 to 14447, 14462 to 14465 of 2021