W.P(MD)No.32424 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.32424 of 2025 & W.M.P.(MD)Nos.25527, 25528 & 25529 of 2025 S.Senthil Kumar ... Petitioner Vs. 1.The Appellate Authority, Income Tax Appellate Tribunal, A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai-600090. 2.The Commissioner (Appeals) Government of India, Ministry of Finance Income Tax Department, National Faceless Appeal Centre (NFAC), Chennai. 3.The Government of India, Ministry of Finance Income Tax Department, Office of the Income Tax Office, Ward 1, Thanjavur. 4.The Branch Manager, State Bank of India, SME Branch, Marys Corner, Lakshmi Hotel Opposite, Thanjavur. ... Respondents 1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.32424 of 2025 Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records of the 2nd respondents order in DIN and Order No. ITBA/NFAC/S/250/2025-26/1081713802(1) dated 14.10.2025 for the Assessment Year 2017-2018 in PAN BKJPS2696Q passed U/S 250 of the Income Tax Act, 1961 and quash the same as devoid of merits, consequentially directing the 1st respondent to unfreeze the petitioners bank account No. 43551499670 with the 4ih respondent, till the completion of his appeal proceeding U/S 253 of Income Tax Act, 1961 in Form No.36 in Acknowledgement No. 1800044227 dated 06.11.2025, within the period stipulated by this Court. For Petitioner : Mr.Haja Mohideen For Respondent : Mr.N.Dilipkumar Additional Government Pleader for R1 & R2 : Mr.G.Radha Krishnan for R4 : Mr.H.Velavadhas for R3 ORDER Heard both sides. 2. Admittedly, an appeal filed by the petitioner is pending before the Income Tax Appellate Tribunal. The petitioner has to file MP and seek interim relief in the pending proceedings before the tribunal. The petitioner cannot parallely maintain the writ petition. 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.32424 of 2025 3. Granting liberty to the petitioner to pursue his remedy before the first respondent, the writ petition is dismissed. No costs. Consequently, connected miscellaneous petitions are closed. 13.11.2025 Index : Yes / No Internet : Yes/ No rmi 3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.32424 of 2025 G.R.SWAMINATHAN, J. rmi W.P(MD)No.32424 of 2025 13.11.2025 4/4 https://www.mhc.tn.gov.in/judis