IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.11.2025

CORAM:

THE HONOURABLE MR. JUSTICE C.SARAVANAN

and

W.M.P.No.14965 of 2023

Ram Prasath Muthunarayanan Reddy ...Petitioner

-Vs-

The Assistant Commissioner of Income Tax,

Office of the Assistant Commissioner of Income Tax,

Central Circle 1 (4),

Chennai – 34. ...Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a direction in the nature of Writ of Certiorari, to call for the Assessment Order dated 03.02.2022 in PAN No.ANPPM6123N, in DIN No:ITBA/AST/M/153A/2021-22/1042376123N, in DIN No:ITBA/AST/M/153A/2021-22/1042376183(1) for Assessment Year 2016- 17 passed by the respondent, and quash the same as illegal and pass such

further orders.

For Petitioner : Mr.K.Ravi For Respondent : Mr.A.P.Srinivas, Senior Standing Counsel and Mr.A.N.R.Jayaprathap Junior Standing Counsel

O R D E R

The Petitioner has challenged the assessment order dated

30.03.2022 in PAN No.ANPPM6123N, DIN No.ITBA/AST/M/153A/2021- 22/1042376183(1) passed for the Assessment Year 2016-17 under Section

153A read with Section 143(3) of the Income Tax Act, 1961.

2. The learned counsel for the Petitioner would submit that t