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 Respondent : Dr.B.Ramasamy Senior Standing Counsel

ORDER

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

20.04.2021 issued under Section 148 of the Act under the old regime as in force till 31.03.2021 for the Assessment Year 2013-2014 and the Order dated 29.07.2022 passed under Section 148A(d) of the Act and consequential Section 148 Notice dated 29.07.2022 issued under the new regime as in force with effect from 01.04.2021.

2. The impugned Section 148 Notice dated 29.07.2022 issued under the new regime as in force with effect from 01.04.2021 was issued in the light of the Judgement of the Hon’ble Supreme Court in Ashish Agarwal Vs. Union of India., (2023) 1 SCC 617 on 04.05.2022

3. The facts on record reveals that the Petitioner had filed the Return of Income on 27.06.2016 for the Assessment Year 2013-2014, pursuant to which the impugned Section 148 Notice dated 20.04.2021 was issued under the old regime. In response to the said Section 148 Notice, the Petitioner filed its revised Return of Income on 04.05.2021 for the Assessment Year 2013-

2014.

4. Consequently, a Notice dated 15.11.2021 under Section 143(2) of the Act was issued to the Petitioner pursuant to the revised Return of Income filed by the Petitioner, to which the Petitioner failed to file a reply.

5. Meanwhile, the Hon’ble Supreme Court delivered its judgement in Ashish Agarwal case, referred to supra which later clarified by the decision of the Hon’ble Supreme Court in Union of India Vs. Rajeev Bansal, 2024 SCC Online SC 2993.

6. It is in this background, a Notice dated 27.05.2022 was issued under Section 148A(b) of the Act under the new regime as in force with effect from 01.04.2021, which ultimately culminated in the impugned Order dated

29.07.2022 under Section 148A(d) of the Act and the impugned Section 148 Notice dated 29.07.2022 issued under the new regime.

7. The petitioner failed to file a response to the aforestated Notice dated 27.05.2022 issued under Section 148A(b) of the Act to explain as to why a fresh re-assessment Section 148 Notice under the new regime should not be issued. Therefore, the impugned Order dated 29.07.2022 under Section 148A(d) of the Act and the consequential impugned Section 148 Notice dated

29.07.2022 was passed for the Assessment Year 2013-2014.

8. The specific case of the Petitioner is that pursuant to the issuance of Section 148 Notice dated 20.04.2021 issued under the old regime, the Petitioner filed its revised Return of Income. However, a consequential Notice dated 15.11.2021 was issued under Section 143(2) of the Act to which the Petitioner failed to reply and thus suffered the impugned order and Notice under Section 148 of the Act under the new regime as in force with effect from 01.04.2021.

9. It is the further case of the Petitioner that t