IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.02.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.12909 & 12910 of 2023 Samuel Athisayaraj Paularaj No.7, Annai Indra Gandhi Street, Selaiyur, Chennai – 600 073. ... Petitioner Vs.

1. Assessment Unit Income Tax Department Ministry of Finance Government of India New Delhi.

2. Income Tax Officer Non Corporate Ward 22(4) TBM II floor, tambaram (Business Range), Ramakrishna Street, West Tambaram, Chennai – 600 045. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the 1^st respondent in DIN.ITBA/AST/S/147/2022-23/1051500294(1) and quash the order dated

28.03.2023 for the Assessment Year 2015-2016.

For Petitioner : M/s.Hema Muralikrishnan For Respondents : Mr.Avinash Krishnan Ravi Junior Standing Counsel

ORDER

The petitioner is before this Court against the impugned Assessment Order dated 28.03.2023 passed by the 1^st respondent under Section 147 read with Section 144B of the Income Tax Act, for the Assessment Year 2015-

2016.

2. The challenge to the impugned order is only on the ground that there is a violation of the principles