WA No.2137 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.07.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G. ARUL MURUGAN WA No.2137 of 2026 The Villupuram District Central Co-operative Bank Ltd., Rep. By its General Manager, No.2, Hospital Road, Villupuram 605 601. : Appellant versus The Deputy Commissioner of Income Tax, National Faceless Assessment Centre, Room No.401, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, Delhi 003. : Respondent Prayer: Appeal filed under Clause 15 of the Letters Patent against the order dated 27.10.2025 made in WP No.7526 of 2022 on the file of this Court. For Appellant : Mr.Varun Ranganathan TN. For Respondent : Dr.C.P.Priya Senior Standing Counsel https://www.mhc.tn.gov.in/judis WA No.2137 of 2026 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) The present appeal filed under Clause 15 of the Letters Patent assails the order dated 27.10.2025 passed in WP No.7526 of 2022 whereby the writ petition filed by the appellant has been dismissed, with liberty to file an appeal before the Commissioner of Income-Tax (Appeals), within a period of 30 days from the date of receipt of a certified copy of the order. 2. The appellant had challenged the order dated 24.02.2022 passed under Section 271(1)(c) of the Income Tax Act, 1961, (for short, ‘the Act’) for the assessment year 2011-12. 3. Learned Single Judge held that the appellant has a statutory remedy of filing appeal before the CIT (Appeals), under Section 246A of the Act and did not entertain the writ petition on merits. 4. Learned counsel for the appellant submitted that while relegating the appellant to avail the alternative remedy, learned Single Judge has made certain observations in paragraphs 6 and 7 of the https://www.mhc.tn.gov.in/judis WA No.2137 of 2026 impugned order which may come in the way of deciding the appeals. 5. We find that in paragraph 9 of the order, the learned Single Judge has observed that in case the appellant files an appeal, the Appellate Commissioner shall dispose of the appeal without being influenced by any of the observations. Therefore, the apprehension expressed by the appellant has been taken care of by the above observation of the learned Single Judge. 6. We find no error in the order passed by the learned Single Judge. The writ appeal stands disposed of. There will be no order as to costs. Consequently, CMP No.18526 of 2026 is closed. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G. ARUL MURUGAN, J.) 22.07.2026 Index : Yes/No Neutral Citation : Yes/No tar To The Deputy Commissioner of Income Tax, National Faceless Assessment Centre, Room No.401, 2nd Floor, E-Ramp Jawaharlal Nehru Stadium, Delhi 003. Page 3 of 4 https://www.mhc.tn.gov.in/judis WA No.2137 of 2026 THE HON'BLE CHIEF JUSTICE AND G. ARUL MURUGAN , J. (tar) WA No.2137 of 2026 22.07.2026 https://www.mhc.tn.gov.in/judis