IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.28280 and 28281 of 2023 Parthiban ... Petitioner Vs.

1.National Faceless Assessment Unit, Income Tax Department, Delhi.

2.Income Tax Officer, Non-Corporate Ward – 22(1), Chennai. ... 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 pertaining to the impugned order dated 18.05.2023 bearing DIN No.ITBA/AST/S/147/2023- 24/1052949558(1) purportedly passed under Section 147 r.w.Section 144B, of the Income Tax Act, 1961, for the Assessment Year 2014-15, by the 1^st respondent to quash the same.

For Petitioner : Ms.T.V.Muthu Abirami For Respondent : Mr.Avinash Krishnan Ravi Junior Standing Counsel

ORDER

The petitioner is before this Court against the impugned Assessment Order dated 18.05.2023 passed under Section 147 r/w. Section 144 B of the Income Tax Act, 1961 for the Assessment Year 2014-2015 by the 1^st respondent.

2. The impugned Assessment Order is preceded by a Notice dated

30.06.2021 issued under Section 148 of the Act. In the background of the Judgment of the Hon’ble Sup