BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 01.12.2025 CORAM THE HONOURABLE Mr. JUSTICE KRISHNAN RAMASAMY Senthil Kumar ...Petitioner vs.

1.The Commissioner of Income Tax Appeals, Income Tax Assessment Unit, National Faceless Assessment Centre, Delhi.

2.The Principal Commissioner of Income Tax, CR BLDG 2, VP Rathnasamy Nadar Road, Vishwanathapuram, Madurai - 625 002.

3.The Tax Recovery Officer - I, Income Tax Department, CR BLDG 2, VP Rathnasamy Nadar Road, Vishwanathapuram, Madurai - 625 002. ...Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, praying to issue a Writ of Mandamus directing the 3rd respondent to keep the recovery proceedings pertaining to an assessment order dated 22.03.2024 in DIN.ITBA/AST/S/147/2023-2024/1063196513(1) for the assessment year 2018-19 in abeyance till the disposal of petitioner's appeal in Appeal No. 488722120240624 dated 24.06.2024 before the 1st respondent based on the petitioner's representation dated 04.11.2025 within the period stipulated by this Court.

For Petitioner : Mr.Varun Pandian For Respondents : Ms.M.Rajeswari

ORDER

The Writ Petition has been filed to direct the third respondent to keep the recove