BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.02.2026 CORAM THE HONOURABLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.4673 of 2026 & W.M.P.(MD)No.3913 of 2026 Senthil Kumar ...Petitioner vs.

1.Income Tax Assessment Unit, National Faceless Assessment Centre, Delhi.

2.The Principal Commissioner of Income Tax, CR BLDG 2, VP Rathnasamy Nadar Road, Vishwanathapuram, Madurai - 625 002.

3.The Income Tax Officer, Ward 1, Income Tax Office, No.100, N.K.Road, Thanjavur - 613 007. ...Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, praying to issue a writ of certiorari calling for the records pertaining to notice under Section 148 of the Income Tax Act, 1961 issued by the 3rd respondent in PAN AXYPS4086R, DIN No.ITBA/AST/Sl148_1/2022-23/1051825439(1) 31.03.2023 r/w the consequential show-cause notice with DIN No. ITBA/AST/F/144(SCN)/2025-26/1085246773(1) dated 28.01.2026 and quash the same as illegal, devoid of merits and bereft of jurisdiction and in violation of principles of natural justice.

For Petitioner : Mr.Varun Pandian For Respondents : Mr.N.Dilipkumar

ORDER

This Writ Petition has been filed challenging the impugned notice issued by the 3rd respondent in PAN AXYPS4086R, DIN No. ITBA/AST/Sl148_1/2022-23/1051825439(1), dated 31.03.2023 r/w the consequential show-cause notice, DIN No.ITBA/AST/F/144(SCN)/

2025-26/1085246773(1), dated 28.01.2026.

2. The learned counsel appearing for the petitioner would submit that subsequent to the issuance of notice under Section 148 of the Income Tax Act, 1961, [hereinafter referred to as 'the Act'] assessment order was passed and the same was put into challenge before the Appellate Authority and the Appellate Authority vide order dated 12.03.2025 set aside the order and remanded the matter for re-consideration. Thereafter, the respondent issued the impugned notice dated 28.01.2026. Now, the same is put into challenge before this Court along with the notice under Section 148 of the Act, dated 31.03.2023. According to the learned counsel, the third respondent / Jurisdictional Assessing Officer has no jurisdiction to issue the show cause notice dated 31.03.2023. Further, since the matter is remanded, the authorities are supposed to issue fresh notice. As such, without issuing notice afresh, the impugned notice dated 28.01.2026, under section 144 of the Act cannot be issued. Hence, the present Writ Petition.

3. Mr.N.Dilipkumar, learned counsel appearing for the respondents, on instructions, would submit that, in the present case, both the Jurisdictional Assessing Officer as well as Faceless Assessing Officer can issue the notice under Section 148 of the Act. He would rely on Section 147A introduced in the Finance Bill 2026 and would submit that in view of the clarification therein, the impugned notices are in order and prayed for dismissal of this Writ Petition.

4. I have given due consideration to the submissions made on either sides.

5. This Court, by relying on the order passed in Mark Studio India Private Limited, vs. Income Tax Officer and others in W.P.Nos.25223 & 25227 of 2024, dated 20.12.2024 has passed the following order in W.P.

(MD)No.39147 of 2024 on 23.06.2026:-

"Learned counsel for the petitioner would submit that the issue in the present case is whether the Jurisdictional Assessing Officer have jurisdiction to issue notice under Section 148A(d) of the Income Tax Act, with regard to the Faceless Assessment Scheme. The present issue is no more res integra in view of the decision of this Court in the case of Mark Studio India Private Limited, vs. Income Tax Officer and others made in W.P.Nos.25223 & 25227 of 2024 dated 20.12.2024. The relevant portion of the aforesaid order is extracted hereunder:-

58. In fine, to put it in a nutshell, this Court pass the following orders:

i) As far as the issuance of notice under Section 148 of the IT Act is concerned, only the JAO will have exclusive jurisdiction.

ii) As far as the assessment, re-assessment or recomputation