IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 17.11.2025

CORAM:

THE HONOURABLE MR. JUSTICE C.SARAVANAN

and

W.M.P.Nos.22825 & 22826 of 2022

Nataraja Gounder Kanakasabapathy ...Petitioner

-Vs-

The Deputy Commissioner of Income Tax,

Circle – 1, Income Tax Office,

No.3, Gandhi Road, Salem – 636 007. ...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, calling for the records of the respondent in DIN & Order No.ITBA/COM/F/17/2022-23/1044267746(1) dated 29.07.2022 for the

Assessment Year 2013-14 and quash the same and pass such further orders.

For Petitioner : Mr.T.Vasudevan For Respondent : Dr.B.Ramasamy,

Senior Standing Counsel

O R D E R

In this Writ Petition, the Petitioner has challenged the Order dated

29.07.2022 passed by the respondent under Section 148A(d) of the Act under the regime and the Notice dated 29.07.2022 issued by the respondent under Section 148 of the Act under the new regime for the Assessment Year 2013 - 2014.

2. Heard Mr. T.Vasudevan, learned counsel for the Petitioner and Dr.B.Ramasamy, learned Senior Standing Counsel for the Respondents. 3. Have perused the docum