IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-01-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.17847 & 17848 of 2023 Golden India Cityscapes Private Limited Rep By Its Authorised Signatory Having Registered Office At 2h, Ii Floor,Prince Arcade Cathedral Road, Chennai-600086.

..Petitioner(s)

Vs

1. The Income Tax Officer Corp.Ward 2 (3), Chennai Chennai Wanarpathy Block, No.121 Mahatma Gadhi Road, Nungambakkam, Chennai- 600 034.

2. The Assessment Unit Income Tax Department, National E-

Assessment Centre, Delhi E-ramp, Jawaharlal Nehru Stadium Delhi- 110 003.

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records of the 2^nd respondent contained in Impugned Assessment Order under 147 read with section 144 B of the Income Tax Act, 1961 bearing DIN and Notice No.ITBA / AST/ S / 147 / 2023 - 24 / 1053213742 (1) dated 26.05.2023 for the assessment year 2016- 17 quash the same as arbitrary, illegal and in violation of principles of natural justice.

For Petitioner(s): Mr. Salai Varun Amrith Bhargav Kaveen Naveen Infant For Respondent(s): Mr. Avinash Krishna Ravi Senior Standing Couns