IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.12.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.14823 and 14825 of 2023 M/s.AVR Properties and Developers Private Limited, Represented by its Managing Director Anbuvelrajan ... Petitioner Vs.

1.Assistant Commissioner of Income Tax, DC / AC, Central Circle-1(2), No.46 (Old No.108), Mahatma Gandhi Road, Chennai – 34.

2.Director General of Investigation, No.46 (Old No.108), Mahatma Gandhi Road, Chennai – 34. ... Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the 1^st Respondent in PAN No.AAGCA1813Q and quash the impugned notice under Section 148 of the Income Tax Act, 1961 dated 31.07.2022 issued by the 1^st Respondent for the subject Assessment Year 2015-2016 and the consequential impugned order under Section 147 of the Income Tax Act, 1961 dated 30.03.2023 having the DIN No.ITBA/AST/S/147/2022-2023/1051705394(1)

passed by the 1^st Respondent for the Assessment Year 2015-2016 and the consequential impugned Rectification Order passed under Section 154 read with Section 147 of the Income Tax Act, 1961