Abraham Thomas vs Commissioner of Income Tax International Taxation

WP No. 22105 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22105 of 2026 AND WMP NO. 23999 OF 2026 Abraham Thomas ..Petitioner(s) Vs Commissioner of Income Tax (International Taxation) BSNL Building, No.16 Greams Road, Chennai 600 006. ..Respondent(s) PRAYER : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order dated 30.08.2024 bearing DIN ITBA/COM/F/17/2024-25/1068151858(1) purportedly issued under section 119(2)(b) for the Assessment Year 2020-21 by the Respondent and QUASH the same and further DIRECT the Respondent to allow the Petitioner an opportunity of being heard and thereafter condone the delay in filing the return of income for Assessment Year 2020-21 and consequently allow the grant of refund due to the Petitioner. For Petitioner(s): Mr.T.V.Muthu Abirami For Respondent(s): Mr.B.Ramanakumar, Senior Standing Counsel __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 01:19:18 pm ) WP No. 22105 of 2026 ORDER The petitioner asserts that