The Principal Commissioner of Income Tax 3 S Sathyanarayanan vs Manimala — TCA/79/2026

Case under U/s 260a of the Income Tax Act, 1961 Section section. Next hearing: : -.

Next hearing —

CNR: HCMA010063582026

e-Filing Number

07-01-2026

Filing Number

TCA/4657/2026

Filing Date

07-Jan-2026

Registration No

TCA/79/2026

Registration Date

04-Jun-2026

Judge

Honourable The Chief Justice , Honourable Mr.Justice G.arul Murugan

Coram

Honourable The Chief Justice , Honourable Mr.Justice G.arul Murugan

Bench Type

Division Bench

Category

T.C. APPEAL/REVISION ( 170 )

Sub-Category

S. 260 (A) of I.T. Act, 1961 ( 2 )

Judicial Branch

JUDICIALSECTION

Last updated 13-Jun-2026

Acts & Sections

U/s 260a of the Income Tax Act, 1961 Section section

Petitioner(s)

  1. 1.The Principal Commissioner of Income Tax 3 S Sathyanarayanan

Respondent(s)

  1. 1.Manimala

Case History

  1. —

    Next hearingPending

  2. 12-Jun-2026

    Honourable The Chief JUSTICE,Honourable Mr.Justice G.arul MuruganView PDF

    Case Summary: TCA/79/2026 The Madras High Court admitted the Principal Commissioner of Income Tax-3's tax appeal on the substantial question of law regarding whether the Tribunal's order was correct in view of Section 147A amendments by the Finance Act 2026 (effective April 1, 2021). The court issued notice to respondent Manimala and tagged this appeal with TCA/26/2026 for consolidated hearing, with the case returnable in four weeks upon payment of process fee. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 12-Jun-2026

    For Admission (Tca)

    Honourable The Chief Justice , Honourable Mr.Justice G.arul Murugan

  4. 07-Jan-2026

    Case filed

    Registration No. TCA/79/2026

casestatus.in Summary

Case Summary: TCA/79/2026 The Madras High Court admitted the Principal Commissioner of Income Tax-3's tax appeal on the substantial question of law regarding whether the Tribunal's order was correct in view of Section 147A amendments by the Finance Act 2026 (effective April 1, 2021). The court issued notice to respondent Manimala and tagged this appeal with TCA/26/2026 for consolidated hearing, with the case returnable in four weeks upon payment of process fee. This case analysis is maintained by casestatus.in based on publicly available court records.

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