Abdul Shukoor Sakira Banu v. Assessment Unit
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-03-2026
CORAM
THE HON'BLE Mr. JUSTICE C. SARAVANAN WP Nos.9874, 9879, 9899 & 9907 of 2026 AND WMP Nos.10647, 10648, 10703, 10656, 10659, 10690, 10696 & 10701 of 2026 Abdul Shukoor Sakira Banu No. 26 - 28, Rajaji Street, Ramnagar, Coimbatore- 641 009 Now residing at No. 63, Rajaji Road, Ramnagar, Coimbatore- 641 009 ..Petitioner(s) in all WPs Vs
1. Assessment Unit Income Tax Department, Delhi
2. Deputy Commissioner of Income Tax Corporate Circle 1, CBE Coimbatore Main Building, 63, Race Course Road, Coimbatore- 641018 ..Respondent(s)in all WPs Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the 1st Respondent and quash the impugned order u/s 144 r.w.s. 250 r.w.s. 144B of the Income Tax Act, 1961 in DIN-ITBA/AST/S/144/202526/1081539661(1) dated 08.10.2025 passed by the 1st Respondent for the AY 2013-14 as illegal, arbitrary, against the principles of natural justice and settled principles of law and consequently direct the 1st Respondent to grant an opportunity to the Petitioner to reply to the notices and pass a fresh order in
WP No. 9879 of 2026 Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the 1st Respondent and quash the impugned order u/s 144 r.w.s. 250 r.w.s. 144B of the Income Tax Act, 1961 in DIN-ITBA/AST/S/144/2025-26 /1081729724(1) dated 14.10.2025 passed by the 1st\ Respondent for the AY 2014-15 as illegal, arbitrary and against the settled principles of law and consequently direct the 1st Respondent to grant an opportunity to the Petitioner to reply to the Notices and pass a fresh order in accordance with law. WP No.
9899 of 2026 Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the 1st Respondent and quash the impugned order u/s 144 r.w.s. 254 r.w.s. 144B of the Income Tax Act, 1961 in DIN- ITBA/AST/S /144/202526/1081913738 (1) dated 22.10.2025 passed by the 1st Respondent for the AY 2016-17 as illegal, arbitrary, against the principles of law and consequently direct the 1st Respondent to grant an opportunity to the Petitioner to reply to the Notices and pass a fresh order in accordance with law. WP No. 9907 of 2026 Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the 1st Respondent and quash the impugned order u/s 144 r.w.
s. 254 r.w.s. 144B of the Income Tax Act, 1961 in DIN ITBA/AST/S/144/202526/1081729723(1) dated 14.10.
For Petitioner(s):
in all WPs Ms.Vandana Vyas For Respondent(s):
in all WPs Mrs.M.Sheela Senior Standing Counsel and Mr.H.Sidhdharth Junior Standing Counsel COMMON ORDER Mrs.M.Sheela, learned Senior Standing Counsel, takes notice for the respondents.
2.These Writ Petitions are being disposed of at the stage of admission itself, with the consent of the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents.
3.The petitioner is before this Court against the impugned assessment orders passed by the 1st respondent under Section 144 read with Section 144-B of the Income Tax Act, 1961, for the respective assessment years. The details of the impugned orders and the respective assessment years are as under:- W.P.No.
AY Impugned orders dt.
Demand as per notice u/s 156 Earlier AO CIT(A) ITAT order 9874/2026 2013-14 08.10.2025 NIL 28.03.2022 11.10.2024 NA 9879/2026 2014-15 14.10.2025 NIL 22.03.2022 11.10.2024 NA 9907/2026 2015-16 14.10.2025 NIL 22.03.2022 19.03.2024 ITA Nos.
1448 & 1449 of 2024 dt.24.07.2024 9899/2026 2016-17 22.10.2025 NIL 22.03.2022 19.03.2024
4.The petitioner ought to have filed statutory appeals before the Appellate Authority against the aforesaid impugned assessment orders. It is noted that the impugned assessment orders itself have been passed in the second round pursuant to the orders passed by the Appellate Commissioner setting aside the earlier assessment orders passed for the respective assessment years as detailed above.
5.Facts on record reveal that no further appeals have been filed at the present against the impugned assessment orders. Apprehending that penalty proceedings will be initiated, the petitioner has rushed to this Court. There is no scope for interfering with the impugned orders. However, liberty can be given to the petitioner to challenge the impugned orders before the Appellate Authority.
6.Considering the fact that limitation has already expired, liberty is granted to the petitioner to challenge the impugned orders before the Appellate Authority within a period of 30 days from the date of receipt of a copy of this order.
7.In case, any such appeals are filed by the petitioner, the Appellate Authority shall proceed to consider and dispose of the same on merits and in
8.Needless to state, it is for the petitioner to seek any interim relief before the Appellate Commissioner.
9.These Writ Petitions stand disposed of with the above observations. No costs. Connected W.M.Ps are closed.
13-03-2026 Index: Yes/No gya
C.SARAVANAN J.
gya To 1.Assessment Unit Income Tax Department, Delhi 2.Deputy Commissioner of Income Tax Corporate Circle 1, CBE Coimbatore Main Building, 63, Race Course Road, Coimbatore- 641018 WP Nos. 9874, 9879, 9899 & 9907 of 2026 13-03-2026