IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.07.2024 CORAM THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W .P. N o.8077 of 2024 and W.M.P.Nos.9029 & 9030 of 2024 Mylai Mahaperiyava Anusham Trust, Represented by its Authorised Signatory, Mr.S.Sethuraman, New No.52, Old No.35, Sree Flats, North Mada Street, Mylapore, Chennai-600 004. ... Petitioner -vs-

1. The Assessing Unit, Income Tax Department, New Delhi.

2.Commissioner of Income Tax (Exemptions), No.121, Mahatma Gandhi Road, Chennai, Tamil Nadu – 600 034. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari calling for the records on the file of the 1st Respondent and quash the impugned order in Din:

ITBA/AST/S/143(3)/2023-24/1061755463(1) u/s 143(3) r.w.s 144 B of the Income Tax Act, 1961 dated 28.02.2024 for the Assessment year 2022-23 by the 1st Respondent as illegal and not in accordance with law.

For Petitioner : Mr.R.Sivaraman For Respondents : Mr.V.Mahalingam, Senior Standing Counsel

ORDER

An assessment order dated 28.02.2024 in respect of assessment year

2022-2023 is challenged in this writ petition on the ground of breach of principles of natural