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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 2711 of 2026, 1618 of 2026, 30650 of 2026 & 10443 of 2025 &

WMP Nos.2973, 2974, 24189 & 5502 of 2026 & 11745 of 2025 W.P.No.2711 of 2026 S Venkataramanan S/o. V. Sri Rangarajan, Partner, M/s. RJK, Investments, Door No. 1/147-A, Keli Amman Koil Street, K.P.K. Nagar, Kelambakkam, Chinglepet - 603 301.

..Petitioner Vs

1. The Principal Commissioner Of Income Tax-4 Income Tax Department, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034

2. The Tax Recovery Officer -4 Income Tax Department, 3rd Floor, Room No. 327-B, Wanaparthy Block, No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034

3. M/s. RJK Investments Rep. By its Partners,1. T.A.S.C. Jawahar Ayya, 2. Kamesh Kumar Sheth,No.5, Alsa Regency, No. 16, Eldams Road,Alwarpet, Chennai - 600 018 ..Respondent(s)

Kamalesh Kumar Sheth S/o. Late. P.M.Dowlathram, No. 42, Ranganathan Avenue,East Coast Road, Uthandi, Chennai 119. ..Petitioner vs

1.The Principal Commissioner Of Income Tax 4 Income Tax Department, No.121 Mahatma Gandhi Road, Nungambakkam, Chennai 34. 2.The Tax Recovery Officer 4 INCOME TAX DEPARTMENT

3rd Floor, Room No. 327 - B, Wanaparthy Block, No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 34. 3.M/s. RJK INVESTMENTS Rep by its Partner Mr. Jawahar Ayya A-5, Sagar Living Apartments, Sea View, No.35, CLV Nagar Road, Kanathur Reddy Kuppam, Kanathur, Chennai 103. ..Respondents W.P.No.30650 OF 2026 S. Sajin Kumar S/o.Sivakumar No.4/12, Periyama Nagar, Thaiyur, Kancheepuram District, Tamil Nadu 603 103.

..Petitioner(s)

Vs 1.

1. The Principal Commissioner of Income Tax - 4 Income Tax Department No.121 Mahatma Gandhi Road Nungambakkam Chennai 600034.

2.The Tax Recovery Officer - 4 Income Tax Department, 3rd Floor, Room No. 327-B, Wanaparthy Block,No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

3.M/S.RJK Investments Rep. by its Partners No.5, Alsa Regency, No.16, Eldams Road, Alwarpet, Chennai 600018.

4.S Venkataramanan Partner, M/s. RJK Investments, Door No.1/147-A, Keli Amman Koil Street, K.P.K. Nagar, Kelambakkam, Chengalpet 603 301.

5.TASC Jawahar Ayya A5, Sagar Living Apartments, Sea View, No.35, CLV Nagar Main Road, Kannathur Reddy Kuppam, Kannathur, Chennai 603 103.

6.Kamlesh Kumar Sheth No. 42, Ranganathan Avenue, East Coast Road, Uthandi, Chennai 600 119. ..Respondents W.P.No . 10443 of 2025 S Venkataramanan S/o.V.Sri Rangarajan, Door No.1/147A, Keli Amman Koil Street, K.P.K.Nagar, Kelambakkam, Chinglepet-603 301 ..Petitioner vs

1.The Principal Commissioner Of Income Tax-4 Income Tax Department, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2.The Tax Recovery Officer 4 Income Tax Department, 3rd Floor, Room No. 327-B, Wanaparthy Block, No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. ..Respondents PRAYER IN W.P.No.2711 OF 2026: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus to call for the records and to quash the impugned Sale Notice dated 18.12.2025 issued by the 2nd Respondents published in one issue of English Daily THE HINDU and consequently direct the Respondents 1 to 2 to consider the Petitioners objections/claim dated 12.02.2025 filed under Rule 11 of the 2nd Schedule of the Income Tax Act and conduct investigation in accordance with the Rules envisaged therein after giving due opportunity to the Petitioner.

PRAYER IN W.P.No.1618 OF 2026: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Mandamus directing the Respondents 1 & 2 to sell the attached properties situated (i) Flat No. 201, 2nd Floor, measuring to an extent of 3640 sq. ft and Flat No. 601, 4th Floor, measuring to an extent of 3640 sq. ft. at Plot No. B, 4th Avenue, Shanti Colony, Anna Nagar, Chennai - 600 040 (ii) Pudupakkam Village, Chinglepattu Taluk, Kanch