IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.03.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.17448 and 17450 of 2023 M/s.MI Lifestyle Marketing Private Limited, Represented by its Director V.Suresh … Petitioner Vs.

1.Assessment Unit, Income Tax Department, Ministry of Finance, Government of India, New Delhi.

2.Income Tax Officer, Corporate Ward 4(1), Room No.429, IV Floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. … Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the 1^st Respondent in ITBA/AST/S/147/2023-24/1053126185(1) and quash the order dated

24.05.2023 passed therein for the Assessment Year 2017-18.

For Petitioner : Mrs.Hema Muralikrishnan For Respondents : Mrs.S.Premalatha Senior Standing Counsel

ORDER

The Petitioner is before this Court against the Order dated

24.05.2023 passed under Section 144B read with Section 147 of the Income Tax Act, 1961 for the Assessment Year 2017-2018. This was in the light of fresh Notice dated 29.07.2022 issued under Section 148 of the Income Tax Act, 1961 under the new regime as in force with effect fro