IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.11.2025 CORAM:

THE HONOURABLE MR. JUSTICE C.SARAVANAN and W.M.P.No.14971 of 2023 Ram Prasath Muthunarayanan Reddy ...Petitioner -Vs-

The Assistant Commissioner of Income Tax, Office of the Assistant Commissioner of Income Tax, Central Circle 1 (4), Chennai – 34. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a direction in the nature of Writ of Certiorari, to call for the Assessment Order dated 19.04.2021 in PAN No.ANPPM6123N, in DIN No:ITBA/AST/M/153A/2021-22/1042374642(1) for Assessment Year 2018-19 passed by the respondent, and quash the same as illegal and pass such further orders.

For Petitioner : Mr.K.Ravi For Respondent : Mr.A.P.Srinivas, Senior Standing Counsel and Mr.A.N.R.Jayaprathap Junior Standing Counsel

O R D E R

The Petitioner has challenged the assessment order dated

19.04.2021 in PAN No.ANPPM6123N, DIN No:ITBA/AST/M/153A/2021- 22/1042374642(1) passed for the Assessment Year 2018-19 under Section

153A read with Section 143(3) of the Income Tax Act, 1961.

2. The challenge to the impugned assessment order is on the ground of limitation. Further, the gro