Digitally signed by RAVI R SH AV A I NKAR S M H A A N N D K A A V R I MANDAVIDate: 2026:CGHC:1621

2026.01.12 17:59:56 +0530 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 140 of 2022

1 - Dr. Ajooba Radhakrishnan W/o Dr. A. Chella Kumar Aged About 36 Years R/o Flat No. 4/a2, Golden Kings Court, Tas Enclave, Ak Block, 10th Main Road , Anna Nagar , Chennai 600 040.

... Petitioner versus

1 - Union Of India Through The Secretary, Department Of Revenue Ministry Of Finance , Government Of India, North Block New Delhi

110001.

2 - Central Board Of Direct Taxes Through The Secretary, Department Of Revenue Ministry Of Finance , Government Of India, North Block Delhi 110001.

3 - The Chief Commissioner Of Income Tax Income Tax Department , Aayakar Bhawan, Civil Lines, Raipur Chhattisgarh 492001.

4 - The Assessment Officer Ward No. 3(1) , Income Tax Department , Office Of The Chief Commissioner Income Tax , Aayakar Bhawan, Civil Lines , Raipur Chhattisgarh 492001.

... Respondent(s)

(Cause title as taken from Case Information System)

For Petitioner : Mr. H.A.P.S. Bhatia, Advocate For Respondents No.3 & 4 : Ms. Ankita Gourha, Advocate appears on behalf of Mr. Ajay Chaudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi

Order on Board

12/01/2026

1. Heard.

2. This petition has been preferred by the petitioner seeking following relief(s) :

“10.1 The Hon'ble High Court may kindly be pleased to call for the entire record related to the writ petition for its kind perusal, in the ends of justice.

10.2 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to quash the impugned order dated 29.03.2022 (Ann. P-1) u/s. 148A (d) of the Income Tax Act, 1961 and its consequences, in the interest of justice.

10.3 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned notice dated 30.03.2022 (Ann. P-2) issued by the respondent No. 4 u/s. 148A(a) of the Income Tax Act, 1961 with its consequences, in the interest of justice..

10.4 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned notice dated 17.03.2022 (Ann. P-3) issued by the respondent No. 4 u/s. 148A of the Income Tax Act, 1961 with its consequences, in the interest of justice.

10.5 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of mandamus either granting time or directing the respondents to grant sufficient time for filing response/reply and the documents before the respondents No. 3 and/or 4 in response to Notice dated 13.03.2022 (Ann. P-4) and may further be pleased to direct the said respondents to pass speaking order regarding recalling of impugned notice dated 17.03.2022 u/s. 148A(b) of the Income Tax Act, 1961 (Ann P-3) after application of mind in an objective manner as prayed for in the representations of the petitioner (Ann. P-5, P-6 & P-7), in the facts and circumstances of the case, in the interest of justice.

10.6 Any other relief / reliefs, which this Hon'ble Court may think fit and proper in the facts and circumstances of the case with cost of the petition, may also please be granted to the petitioner.”

3. Learned counsel for the petitioner would submit that without assigning any appropriate reason, the case of the petitioner with regard to Income Tax Return for the Assessment Year 2015-2016 has been reopened and without considering reply filed by the petitioner order under Section 148A(d) has been passed by the respondent No.3 and thereafter notice under Section 148 of the Income Tax Act, 1961 has been issued. Learned counsel for the petitioner further submits that this petition may be disposed of granting liberty to the petitioner to raise all the grounds available to him under the law before the Assessment Officer in the re-

assessment proceedings.

4. Counsel appearing for the respondents No.3 & 4 would not opposed the