IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on 08.12.2025 Pronounced on 10.03.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.32463 of 2025 and W.M.P.No.36386 of 2025 M/s.Grace Gated Community LLP (Represented by its Authorized Signatory)

New No.111, Old No.59, 5^th floor NPL Devi, LB Road, Thiruvanmiyur Chennai - 600 041 PAN: AAQFG2772F … Petitioner Vs.

1. The JCIT, ITA Cell The Central Board of Direct Taxes B Block, Civic Center New Delhi – 110002.

2. The Principal Commissioner of Income Tax Central – 1, Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600034.

3. The Assistant Commissioner of Income Tax Central Circle - 1(3)

Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600034. … Respondents Writ Petition is filed under Article of the 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Writ Petitioner on the file of the first respondent to quash the impugned order dated 28.04.2025 passed u/s 119(2)(b) of the Income Tax Act, 1961 in DIN & Order No: F No.197/41/2021-ITA-1(Part File) pertaining to the Assessment year 2019-2020 and consequentially condone the delay in filing the return of