Sankaran Mekala Vs ITO (Madras High Court)
Summary: The writ petition was filed by Sankaran Mekala challenging the impugned demand order dated 16.07.2026 issued under sections 147, 271(1)(b) and 271(1)(c) of the Income Tax Act, 1961 for Assessment Year 2015-16. The petitioner sought quashing of the demand and a direction to reopen the income-tax e-filing portal so that she could file her return in accordance with an earlier order of the Madras High Court dated 09.02.2026 in W.P. No.1242 of 2026.
The petitioner submitted that she had earlier challenged the assessment order dated 16.01.2024 and notice dated 12.04.2022 in W.P. No.1242 of 2026. That writ petition was disposed of on 09.02.2026 with a direction to the petitioner to file the return of income for AY 2015-16 and reply to the notice issued under section 148. The petitioner complied with the direction to the extent of depositing Rs.5 lakhs, but was unable to upload the return because of technical issues with the income-tax portal. She therefore sought another opportunity to comply with the earlier order.
The Revenue accepted notice. The petitioner placed before the Court proof of the Rs.5 lakh deposit made pursuant to the earlier order and evidence of various documents filed by her. She also produced a screenshot showing that she had been unable to upload the return of income on the portal.
