IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.46782 and 46784 of 2025 C.Sowmya Raga ... Petitioner Vs.

1.The Tax Recovery Officer – 3 Income Tax Department, No.121, Nungambakkam High Road, Chennai – 600 034.

2.The Principal Commissioner of Income Tax -3, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai – 600 034.

3.The Chief Commissioner of Income Tax – 1, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai – 600 034. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the Writ Petitioner on the file of the 1st Respondent to quash the impugned communication dated 21.10.2025 in DIN & Letter No: ITBA/COM/F/17/2025-26/1081903214(1) seeking possession of the property sought to be auctioned and the auction notice dated 25.09.2025 located at No.238/4, 238/5C, Mevalurkuppam Main Road, Sriperumbudur Taluk, Kanchipuram, Chennai – 602 117 and the auction notice dated 25.09.2025.

For Petitioner : Mr.A.S.Sriraman For Respondents : Mrs.S.Premalatha Senior Standing Counsel

ORDER

Mrs