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 respo