Shakila Banu V. The Income Tax Officer

WP(MD)/5477/2025

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The case involves Shakila Banu, the petitioner, who challenged an assessment order dated 25.12.2019 issued by the Income Tax Officer, Tiruchirappalli. The petitioner, a housewife with no regular income, had made substantial cash deposits from property sales but failed to file her income tax return on time due to health issues. After receiving a show-cause notice and an assessment order under Section 144 of the Income Tax Act, 1961, she filed a belated return and a reply, which were not considered by the respondent. The petitioner had previously appealed to the Commissioner of Income Tax (Appeals), which was dismissed, leading her to file this writ petition. The court found that the appropriate remedy for the petitioner was to appeal under Section 253 of the Income Tax Act, 1961, to the Appellate Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746481 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 19-03-2025
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N KUMAR
• Assessee Lawyers: P
• Keywords: Appeal; Appellate Tribunal; Assessment Order; Cash deposits; Commissioner of Income Tax (Appeals); Health issues; Income Tax Return; Writ of Certiorarified Mandamus
• Section: 144; 253

Judgement Text

"W.P.(MD)No.5477 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.03.2025 CORAM: THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH W.P.(MD)No.5477 of 2025 and WMP (MD) Nos.4007, 4008 & 4010 of 2025 Shakila Banu : Petitioner Vs. The Income Tax Officer, Ward 1(2), Tiruchirappalli. : Respondent PRAYER: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records pertaining to the Assessment order passed by the respondent in Order No. ITBA/AST/S/144/2019-20/1023075026(1) dated 25.12.2019 and quash the same as illegal and direct the respondent to consider the Income Tax Return filed by the petitioner on 26.12.2019. For Petitioner : Mr. P.Selvakumar For Respondents : Mr.N.Dilip Kumar 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.5477 of 2025 O R D E R The instant writ petition has been filed challenging the assessment order dated 25.12.2019 passed by the respondent and consequently, seeks a direction to the respondent to consider the income tax return filed by the petitioner on 26.12.2019. 2. The petitioner’s case is that she is a housewife and does not have a regular and consistent source of income. The petitioner made cash deposits totaling Rs. 16,04,500/- during the period from 09.11.2016 to 30.12.2016, derived from the sale of property, but failed to file her income tax return within the stipulated time frame for the financial assessment year 2017-2018 due to her health issues. Subsequently, she received a show-cause notice dated 09.12.2019, followed by an assessment order dated 25.12.2019 under Section 144 of the Income Tax Act, 1961. Thereafter, the petitioner filed her income tax return on 26.12.2019 and submitted a reply letter dated 07.01.2020. The petitioner’s grievance is that the respondent has not considered the belated income tax return and reply. Aggrieved by this, the petitioner has filed the present writ petition. 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.5477 of 2025 3. Mr. N. Dilip Kumar, learned counsel appearing on behalf of the respondent, submitted that the petitioner has already filed an appeal before the Commissioner of Income Tax (Appeals), which was dismissed. This fact is stated in the petitioner’s own affidavit filed in this writ petition. Since the assessment order has merged with the order of the appellate authority, the petitioner is required to file an appeal under Section 253 of the Income Tax Act before the Appellate Tribunal. 4. Heard the learned counsel for the parties and perused the materials available on record. 5. Admittedly, the petitioner has preferred an appeal against the impugned assessment order and the same was dismissed on 11.01.2024. Therefore, the appropriate legal remedy for the petitioner is to file an appeal under Section 253 of the Income Tax Act, 1961, before the Appellate Tribunal, which explicitly allows for an appeal to the Appellate Tribunal against the orders passed by the Commissioner of Income Tax (Appeals). 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.5477 of 2025 6. In view of the above, the Writ Petition stands disposed of, granting liberty to the petitioner to avail of the appeal mechanism under Section 253 of the Income Tax Act, 1961. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 19.03.2025 Index : Yes / No Internet : Yes / No PKN 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.5477 of 2025 To The Income Tax Officer, Ward 1(2), Tiruchirappalli. 5/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.5477 of 2025 VIVEK KUMAR SINGH, J. PKN W.P.(MD) No.5477 of 2025 19.03.2025 6/6 https://www.mhc.tn.gov.in/judis "