IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.02.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.5576 & 5577 of 2026 Mrs. Selvamony Leeja ... Petitioner Vs.

The Commercial Tax Officer, K.K.Nagar, Central – I, No.1, Greams Road, Annex Building, 5^th Floor, PAPJM Building, Chennai – 600 006. ... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned order vide DRC 07 dated 17.02.2025 passed in Reference No. ZD330225154771K by the respondent for the assessment year 2020-2021 and the subsequent impugned rectification order dated 01.09.2025 in Ref. No.

ZD330925003871G by the respondent and quash the same.

For Petitioner : Mr.S.Arvindh For Respondent : Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate, takes notice for the respondent.

2. With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission.

3. In this Writ Petition, the petitioner has challenged the impugned order dated 17.02.2025 and the subsequent rectification