Lalitha.R v. The State Tax Officer (Fac)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09-02-2026

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN WP NO. 4161 OF 2026 and WMP NO. 4638 OF 2026 Lalitha.R (Proprietor of Tvl.Muthu Agencies) 1/449 B R.K.Building Salem Main Road Thalaivasal Attur Tk Salem Tamil Nadu 636112.

Petitioner(s) Vs The State Tax Officer (FAC) Attur Town Circle, Salem, Tamil Nadu.

Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Certiorarified Mandamus, calling for the records on the files of the Respondent herein in the proceeding with Ref. No. ZD330126054594H dated 08.01.2026 quash the same while directing the Respondent to re-dispose the application for rectification filed by the Petitioner dated 24.10.2025.

For Petitioner : Mr.N.Prasad For Respondent : Mr.C.Harsharaj, Special Government Pleader 1 / 4

ORDER

In this Writ Petition, the petitioner has challenged the impugned Rectification order dated 08.01.2026, whereby the application for Rectification dated 24.10.2025 filed by the petitioner for rectifying the Assessment order dated 23.08.2024 impugned in W.P.No.4156 of 2026 has been rejected by the respondent.

2. The aforesaid W.P.No.4156 of 2026 is disposed of by the separate order dated 09.02.2026. Thus in view of the order passed in WP No.4156 of 2026, no further orders are required in WP No.4161 of 2026

3. Accordingly, this Writ Petition stands closed. No costs. Connected Writ Miscellaneous Petition is closed.

09-02-2026 cda 2 / 4

To The State Tax Officer (FAC) Attur Town Circle, Salem, Tamil Nadu.

3 / 4

C.SARAVANAN J.

cda AND WMP NO. 4638 OF 2026 09-02-2026 4 / 4