W.A.No.2303 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.08.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN W.A.No.2303 of 2026 E.Rajabathar S/o.Late Ekambaram, No.8-A, Madam Street, Kancheepuram-631 501. Appellant Vs 1.The Branch Manager Indian Bank No.11-A, Nellukhader Street, Annai Indira Gandhi Road, Kancheepuram. 2.The General Manager and Chief Executive Officer Indian Bank Corporate No.254-260, Avvai Shanmugam Salai, Royapettah, Chennai-600 014. 3.The General Manager Indian Bank, North Beach Road, Chennai-600 001 Respondents ______________ https://www.mhc.tn.gov.in/judis W.A.No.2303 of 2026 PRAYER : Appeal filed under Clause 15 of the Letters Patent to set aside the order passed by the learned Single Judge in W.P.No.44991 of 2025, dated 05.12.2025. For Appellant: Mr.S.Sadasharam JUDGMENT (Delivered by the Hon'ble Chief Justice) This writ appeal filed under Clause 15 of the Letters Patent challenges the order dated 05.12.2025 passed in W.P.No.44991 of 2025, whereby the writ petition filed by the appellant seeking refund of a sum of Rs.87,022/- recovered and remitted into the account of Income Tax Department with interest at the rate of 12% p.a. from 2019 till date of payment along with the compensation of Rs.95.00 lakhs for illegal assessment and recovery of sum of Rs.87,022/- from the pension arrears of the appellant was dismissed. 2. The respondent bank, due to non-availability of PAN number, had deducted on 09.02.2018 a sum of Rs.18,238/- and on 27.02.2018 a sum of Rs.41,200/- towards TDS, which has been credited in the account of the Income Tax Department within the timeline. Form-16 ______________ https://www.mhc.tn.gov.in/judis W.A.No.2303 of 2026 has also been provided to the appellant for necessary action. That apart, this aspect has also been informed to the appellant by the respondent bank on various occasions. It is for the appellant to seek refund from the Income Tax Department. 3. In our considered view, the learned Single Judge has rightly granted liberty to the appellant to the approach the Income Tax authorities for refund of deduction of TDS and we do not find any error in the order of the learned Single Judge. 4. The writ appeal is bereft of merits and substance and, accordingly, the same is dismissed. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J) 06.08.2026 Index : Yes/No Neutral Citation : Yes/No bbr ______________ https://www.mhc.tn.gov.in/judis W.A.No.2303 of 2026 To: 1.The Branch Manager Indian Bank No.11-A, Nellukhader Street, Annai Indira Gandhi Road, Kancheepuram. 2.The General Manager and Chief Executive Officer Indian Bank Corporate No.254-260, Avvai Shanmugam Salai, Royapettah, Chennai-600 014. 3.The General Manager Indian Bank, North Beach Road, Chennai-600 001 ______________ https://www.mhc.tn.gov.in/judis W.A.No.2303 of 2026 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN, J. bbr W.A.No.2303 of 2026 06.08.2026 ______________ https://www.mhc.tn.gov.in/judis