IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.11.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.23621 & 23622 of 2022 Subramanian Gopinath ... Petitioner Vs.

The Assistant Commissioner of Income Tax, Non-Corporate Circle-16, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600034. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the respondent and quash the i. impugned order passed by the Respondent under section 148A(d) of the Income Tax Act, 1961, (‘Act’) in PAN: ADVPG8229P, DIN & Letter No.ITBA/COM/F/17/2022-23/1044298153(1) dated 29.07.2022 for the AY

2013-14.

ii. impugned notice no.1 issued by the Respondent under section 148 of the Act in PAN: ADVPG8229P, DIN-ITBA/AST/S/148/2021-

22/1032548040(1) dated 20.04.2021 for the AY 2013-14, and the iii. impugned notice no.2 under section 148 of the Act issued by the Respondent in PAN: ADVPG8229P dated 29.07.2022 for the AY 2013-14, the Document No.(DIN) for the same, communicated vide intimation letter dated 29.07.2022 as ITBA/AST/M/148_1/2022-23/1044298986(1).

For Petitioner : Mr.N.V.Balaji For Respond