BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 20.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD).Nos.4025 and 4027 of 2026 M.Palanikumar ... Petitioner Vs

1.The Principal Commissioner of Income Tax, Central Revenue Buildings, V.P. Rathinasamy Nadar Road, Madurai - 625 002.

2.The Income Tax Officer, Income Tax Officer, Non-Corporate Ward - 1(5), Madurai - 625 002. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the second respondent dated 28.01.2026 in Ref. No. ITBA/COM/F/17/2025-26/1085223013(1) and quash the same and consequently directing the first respondent to dispose the Appeal filed by the petitioner dated 18.11.2025 without insisting the pre-deposit.

For Petitioner : Mr.R.Aravindan For R-1 and R-2 : Mr.N.Dilipkumar, Standing Counsel

O R D E R

This Writ Petition has been filed challenging the impugned order passed by the second respondent dated 28.01.2026 in Ref. No. ITBA/COM/F/17/2025-26/1085223013(1) and consequently seeking a direction to the first respondent to dispose of the appeal f