BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.01.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.2180, 2181, 2185 & 2187 of 2026 ArumugamRamasamy ... Petitioner in both cases Vs.

1. The Assessment Unit Income Tax Department.

National Faceless Assessment Centre

4th Floor, Mayur Bhawan Connaught Lane Connaught Place, New Delhi - 110001.

2. The Income Tax Officer Ward I, Palani Bye Pass Road Kottaipatti Post, Dindigul Tamilnadu - 624002.

3. The Principal Commissioner of Income Tax Madurai-1

2, V P Rathinasamy Nadar Road CR Building, Bibikulam Madurai - 625002.

... Respondents in WP(MD)No.2588 of 2026

1. The Assessment Unit Income Tax Department.

National Faceless Assessment Centre

4th Floor, Mayur Bhawan Connaught Lane Connaught Place, New Delhi - 110001.

2. The Income Tax Officer Ward I, Palani Bye Pass Road Kottaipatti Post, Dindigul Tamilnadu - 624002.

... Respondents in WP(MD)No.2589 of 2026 Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in DIN ITBA/AST/S/147/2024-25/

1072581199(1)dated 27.01.2025 u/s. 147 r.w.s. 144 r.w.s. 144B of the IT Act on the file of the 1st