IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.06.2024 CORAM THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.15257 of 2024 and W.M.P.Nos. 16742 & 16743 of 2024 Amit Ucchabraj Jain ... Petitioner Versus

1.Assessment Unit, Income Tax Department, National e-Assessment Centre, Delhi.

2.Income Tax Officer, Non-Corporate Ward – 11(1), No.120, BSNL Building, 62, Greams Road, Thousand Lights, Chennai – 600 006. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the 1st Respondent and quash impugned order in ITBA/AST/S/143(3)/2023-24/1063071607(1) dated 21.03.2024 under section 143(3) r.w.s 144B of the Income Tax Act,1961 passed by the 1st Respondent for the Assessment year 2022-23 as illegal and consequently direct the 1st Respondent to complete the assesment for the assessment year 2022-23 afresh after granting reasonable/sufficient opportunity of hearing and pass such further or other orders that this Honorable court may deem fit and proper.

For Petitioner : Mr. R. Sivaraman For Respondents : Dr. B. Ramaswamy, Senior Standing Counsel

ORDER

An assessm