IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.15873, 15877 and 15879 of 2023 Krishnamoorthy ... Petitioner Vs.

1.Assessment Unit, Income Tax Department, Ministry of Finance

2. Assistant Commissioner of Income Tax, Circle 1, II nd Floor, Cuddalore-Income Tax office, Soorappa Naicken Chavadi, Cuddalore – 607002. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the 1^st Respondent herein in Impugned Order No.DIN:ITBA/AST/S/147/2022- 23/1051413744(1) dated 27.03.2023 passed by the 1^st respondent for the Assessment Year 2018-2019 and quash the order dated 27.03.2023.

For Petitioner : M/s.G.Vardini Karthik For Respondents : Mrs.S.Premalatha, Senior Standing Counsel ***************

O R D E R

The petitioner is before this Court challenging the assessment order dated 27.03.2023 passed under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2018-2019. The impugned assessment order was preceded by a Notice dated 12.03.2022 issued under Section 148A(b) of the Income Tax