Arumugam Kumar Thyagarajan K, M.KARTHIKEYAN,M.UDHAYA KUMAR,V.SAI SUDARSHAN vs The Assessment Unit — WP/18878/2026

Case under Others Section 1. Next hearing: 18th June 2026.

Next hearing 18-Jun-2026

CNR: HCMA012617362025

e-Filing Number

24-10-2025

Filing Number

WP/173629/2025

Filing Date

24-Oct-2025

Registration No

WP/18878/2026

Registration Date

07-May-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Income Tax ( 87 )

Judicial Branch

WRITSECTION

Last updated 07-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.Arumugam Kumar Thyagarajan K, M.KARTHIKEYAN,M.UDHAYA KUMAR,V.SAI SUDARSHAN

Respondent(s)

  1. 1.The Assessment Unit

  2. 2.The Income Tax Officer

  3. 3.The Principal Commissioner of Income Tax,

Case History

  1. 18-Jun-2026

    Next hearingPending

  2. 18-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  3. 05-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    Case Summary: In WP No. 18878/2026, the Madras High Court heard a writ petition challenging an Income Tax notice under Section 148 and the subsequent assessment order. The petitioner contended that the notice was issued by the jurisdictional assessing officer rather than a faceless assessing officer. The court noted that Section 147-A was statutorily inserted with retrospective effect and that the Supreme Court has permitted parties to challenge Section 147-A provisions. The case was adjourned to 18.06.2026 to allow the petitioner's counsel time to obtain instructions. This case analysis is maintained by casestatus.in based on publicly available court records.

  4. 05-Jun-2026

    First hearing

    Initial hearing scheduled

  5. 24-Oct-2025

    Case filed

    Registration No. WP/18878/2026

casestatus.in Summary

Case Summary: In WP No. 18878/2026, the Madras High Court heard a writ petition challenging an Income Tax notice under Section 148 and the subsequent assessment order. The petitioner contended that the notice was issued by the jurisdictional assessing officer rather than a faceless assessing officer. The court noted that Section 147-A was statutorily inserted with retrospective effect and that the Supreme Court has permitted parties to challenge Section 147-A provisions. The case was adjourned to 18.06.2026 to allow the petitioner's counsel time to obtain instructions. This case analysis is maintained by casestatus.in based on publicly available court records.

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