IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.23834 and 23835 of 2025 GCKC Projects and Works Private Limited B-1, Gajel Apartment, 58, Greams Road, Chennai – 600 006, Tamil Nadu, Rep. By its Authorised Signatory Mr.Samdariya Fateh Chand. ... Petitioner Vs.

1. Government of India, Ministry of Finance, Income Tax Department, Office of the Assistant Commissioner of Income Tax, Corporate Circle (2 (1), Chennai.

2. Government of India, Ministry of Finance, Income Tax Department Office of the Income Tax Officer, Corp. Ward 2 (1), Chennai.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the entire records of the second respondent, contained in DIN & Order No.ITBA/COM/F/17/2022- 23/1044278578(1) dated 29.07.2022, for Assessment year 2015-2016 for PAN No.AADCG4669D and to quash the same as without jurisdiction, arbitrary, unjust, unlawful and consequently forbear the respondents or its superiors, subordinates, agents, from re-assessing the petitioner’s income for the Assessment Year 2015-16 under Section 147 of the