L.Gopalakrishnan v. The Income Tax Officer,

JUDGMENT [Delivered by The Hon'ble CHIEF JUSTICE] The present Writ Appeal under Clause 15 of the Letters Patent assails the judgment dated 02.12.2024, passed in W.P.(MD)No.7510 of 2024, whereby the learned Single Judge had disposed of the petition with liberty to the appellant to approach the appellate authority.

¶2The learned counsel for the appellant contended that he required three days time to submit his reply before the Assessing Officer, after which the matter could have been decided. He would further submit that, since the appellant was on a pilgrimage, he could not file the reply in time. He would further submit that the learned Single Judge misconstrued that no reply has been given to the earlier show cause notices, except the notice dated 29.02.2024. As the learned Single Judge has relegated the petitioner to avail the alternative remedy, the appellant is required to make pre-deposit to avail the remedy on appeal.

¶3The learned counsel appearing for the respondents opposed the prayer and submitted that as per Section 246-A of the Income Tax Act, 1961, there is no provision for making a pre-deposit when filing an appeal before the Commissioner of Income-tax (Appeals).

¶4We have perused the impugned order as well as the provisions of Section 246-A of the Income Tax Act, 1961, and find that there is no requirement for a pre-deposit.

¶5The learned Single Judge has only directed the appellant to avail the appellate remedy as available under Section 246-A of the Income Tax Act, 1961. We are, therefore, not inclined to interfere with the order passed by the learned Single Judge. In case the appellant avails such appellate remedy, the period during which the appellant was pursuing the writ petition and writ appeal shall be excluded for the purpose of calculating limitation. Writ appeal is disposed of accordingly. There shall be no order as to costs. Consequently, interim applications stand closed. [SUSHRUT ARVIND DHARMADHIKARI, C.J.] [N.SATHISH KUMAR, J.]

30.03.2026

NCC : Index : Internet: Yes / No

vsm To:

¶1The Income Tax Officer, Ward No.1, Thoothukudi.

¶2The Assessment Unit, Income Tax Department, Ministry of Finance, Government of India.

¶3The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India. W.A.(MD),No.34,of,2025 THE,HON'BLE,CHIEF,JUSTICE and ,N.SATHISH,KUMAR,,,J., vsm W.A.(MD),No.34,of,2025

30.03.2026 Page,5,of,5

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.03.2026 CORAM: THE HONOURABLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE and THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR and C.M.P.(MD)Nos.268 and 269 of 2025 L.Gopalakrishnan ... Appellant -vs- 1. The Income Tax Officer, Ward No.1, Thoothukudi. 2. The Assessment Unit, Income Tax Department, Ministry of Finance, Government of India. 3. The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India. ... Respondents Writ Appeal filed under Clause 15 of Letters Patent to set aside the order, dated 02.12.2024 passed in passed in W.P.(MD) No.7510 of 2024. For Appellant : Mr.J.Barathan For Respondents : Mr.J.Parekh Kumar, Standing Counsel