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

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.20904, 20906 and 20910 of 2023 Senthil Karunakaran Son/Legal Representative of late Shri Devarajan Sivaprakasam, S-3, Block, Akshaya Apartments, No.4, Oragadam Road, Venkatapuram, Ambattur, Chennai 600 053.

PAN No.ARZPS1963J ...

Petitioner Vs.

1. Income Tax Officer, Non Corporate Ward 19 (3), 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

2. Income Tax Officer, Non Corporate Ward 19(1), 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

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

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records in PAN No.ARZPS1963J for assessment year AY 2015-16 and quash the Impugned Order under Section

147 r.w.s. 144 read with Section 144B of the Income Tax Act, 1961 passed on Shri Devarajan Sivaprakasam (decesased) in DIN No.ITBA/AST/S/147/2022- 23/1049937204(1) dated 20.02.2023 passed by the first respondent for the A.Y – 2015-16 and to quash the same as without jurisdication, and illegal.

For Petitioner : Mr.G.Var