Nate Nandha — W.P. Nos. 11340/2023 and connected batch

W.P.Nos.11340, 18084, 26691 of 2023 etc IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 20.04.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.11340, 18084, 26691 of 2023, W.P.Nos.4641, 15808, 16289, 18036, 34708 of 2024 & W.P.Nos.23025, 23516, 25007, 25882, 26083, 26087, 27625, 29899, 29921, 31339, 31869, 34526, 34684, 34687, 34854, 35019, 35082, 35087, 35090, 35091, 35094, 35095, 35097, 35101, 35102, 35105, 35128, 35134, 35139, 35142, 35263, 35564, 46036 of 2025, W.P.No.34693 of 2026 and W.M.P.Nos.11235, 11236, 17266, 17267, 17268, 26129 of 2023, W.M.P.Nos.5084, 17230, 17232, 17234, 17824, 17825, 19800, 19803, 37647, 37648 of 2024 & W.M.P.Nos.25855, 25857, 26402, 26405, 28185, 29104, 29105, 29344, 29346, 29353, 29355, 33550, 33552, 33565, 33566, 35064, 35066, 35689, 35690, 38686, 38689, 38691, 38692, 38694, 38870, 38871, 38872, 38873, 38874, 38876, 38881, 38885, 38887, 39036, 39038, 39171, 39173, 39174, 39273, 39276, 39279, 39280, 39281, 39282, 39285,39287, 39288, 39289, 39291, 39294, 39297, 39298, 39300, 39301, 39305, 39306, 39324, 39326, 39313, 39321, 39332, 39333, 39339, 39340, 39473, 39475, 39802, 39803, 51350, 51352 of 2025 W.P.No.11340 of 2023 Nate Nandha … Petitioner Vs. 1. Assistant Commissioner of Income Tax, Non Corp. Circle 3(1), Che No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34. 1/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 2. Income Tax Officer International Tax Ward 2(1), CHE No.16, Greams Road, Chennai, Tamil Nadu-600 006. 3. Commissioner of Income Tax (International Taxation) Chennai 4th Floor, BSNL Building (Tower 1), No.16, Greams Road, Chennai-600 006. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records on the file of the 2 nd respondent and quash the impugned order in ITBA/ AST/ F/ 148A/ 2022-23/ 1051717322(1) under clause (d) of section 148(A) of the Income Tax Act, 1961 dated 30.03.2023 and consequential impugned notice in ITBA/ COM/ F/ 17 / 2023-24/ 1051842155(1) dated 01.04.2023 under section 148 of the Act for the Assessment Year 2019-20 passed by the 2 nd respondent as illegal and not in accordance with law. For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : Mr.Avinash Krishnan Ravi Junior Standing Counsel W.P.No.18084 of 2023 Asha H Duseja … Petitioner Vs. 2/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 1. The Income Tax Officer, Non Corporate Ward-3(1), Chennai, Income Tax Department, No.121 Nungambakkam High Road, Chennai-34. 2. The Principal Commissioner of Income Tax-4 Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-34. 3. The Principal Chief Commissioner of Income Tax, Tamil Nadu And Pondicherry, Income Tax Department, No.121, Nungambakkam High Road, Chennai-34. … Respondents 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 writ petitioner on the file of the 1st respondent to quash the impugned order u/s 148A(d) of the Income Tax Act, 1961 dated 28.03.2023 in DIN and Order No. ITBA/AST/ F/ 148A/ 2022-23/ 1051455927(1) and consequential notice issued u/s 148 of the Income Tax Act, 1961 dated 28.03.2023 in DIN and Notice No.ITBA/AST/ S/148-1/ 2022-23/ 1051469037(1) for the Assessment Year 2016-17. For Petitioner : Mr.S.Sridhar Mr.A S Sriraman For Respondents : Mr.S.Premalatha Senior Standing Counsel 3/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.26691 of 2023 Shabir Ahmed Kartiga, … Petitioner Vs. 1. Income Tax Officer Non-corporate Ward-7(3), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 34. 2. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi. … Respondents. Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the 2nd Respondent and quash the impugned order passed by the 2nd Respondent u/s. 147 r.w.s. 144 rws 144B of the Income Tax Act, 1961 in ITBA/AST/S/147/2022-23/1050988239(1) dated 20.03.2023 for the Assessment Year 2018-19 as illegal, arbitrary and against the settled principles of law and consequently direct the 2nd Respondent to grant an opportunity to the petitioner to reply to the Notice(s) and pass a fresh re- assessment order in accordance with law. For Petitioner : Mr.R.Sivaraman For Respondents : Mr.Avinash Krishnan Ravi Senior Standing Counsel 4/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.4641 of 2024 R. Natarajan … Petitioner Vs. 1. The Income Tax Officer, Non - Corporate Ward 0 (3), Room No.617, 6th Floor, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-034. 2. The National Faceless Assessment Centre Ministry of Finance, Delhi – 110003. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for record pertaining to the issue of the impugned assessment order dated 16.05.2023 for the assessment year 2017-18 relating to PAN: AMLPR6243D and all consequential demand raised U/s.156 of the Act and the impending penalty Demand subsequent penalty proceedings initiated U/s. 271AAC of the Act on the file of the 1st respondent and to quash the same. For Petitioner : Mr.P.Madhavan For Respondents : Ms.Dr.C.P.Priya Senior Standing Counsel 5/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.15808 of 2024 Ekambaram Sukumar … Petitioner Vs. 1. The Deputy Commissioner Of Income Tax, Circle 1(1), Salem Income Tax Department, No.3, Gandhi Road, Salem- 636 007. 2. The Principal Commissioner Of Income Tax Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Chief Commissioner of Income Tax Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 01. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned order u/s 148A(d) of the Income Tax Act, 1961 dated 28.03.2024 in in DIN and Letter No. ITBA/COM/F/17/2023-24/1063528728(1) and consequential notice issued u/s 148 of the Income Tax Act, 1961 dated 28.03.2024 in DIN. ITBA/AST/M/148_1/2023-24/1063541832(1) for the Assessment Year 2018- 19. For Petitioner : Mr.A.S.Sriraman For Respondents : Dr.B.Ramaswamy Senior Panel Counsel 6/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.16289 of 2024 Srinivasan Vijayarangan … Petitioner Vs. 1. Income Tax Officer Non Corporate Ward 19(4), CHE 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. Income Tax Officer Non Corporate Ward 19(6), CHE 121, Mahatma Gandhi Road, Nungambakkam Chennai-600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned order in ITBA/AST/F/148A/2023-24/ 1063729263(1) dated 30.03.2024 under Section 148A (d) of the Income Tax Act 1961 and the Consequential Impugned notice in ITBA/AST/S/ 148- 1/2023-24/ 1063729360(1) dated 30.03.2024 under section 148 of the Act passed by the 1st Respondent for the Assessment Year 2020-21 as illegal and not in accordance with law. For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : M/s.Dr.C.P.Priya Senior Standing Counsel 7/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.18036 of 2024 Reserve Bank Quarters Nursery and Primary School Represented By Its Correspondent Mr M Loganathan 68, Kamaraj Salai, K.K. Nagar, Chennai 600 078 … Petitioner Vs. 1. Income Tax Officer Non Corporate Ward 19 (6) 121 M.G.Road Nungambakkam Chennai 600 034. 2. Assessment Unit National Faceless Assessment Centre Income Tax Department Delhi. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of the Respondents contained in the order passed by the 1st Respondent under Section 148A(d) of the Income Tax Act, 1961, bearing DIN and Notice No. ITBA/ AST /F /148A/2022- 23 /1050864436(1), dated 16.03.2023 and the notice issued by the 1st Respondent under Section 148 of the Income Tax Act, 1961, bearing DIN and Notice No.ITBA/ AST/S/148 1/2022-23/1050864495(1), dated 16.03.2023 and all proceedings in consequence thereof including but not limited to the order passed by the 2nd Respondent under Section 147 read with Section 144 read with Section 144B of the Income Tax Act, 1961, bearing DIN ITBA/ AST /S/147 /2023-24/1059169637(1), dated 28.12.2023, 8/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc the notice of demand issued by the 2nd Respondent under Section 156 of the Income Tax Act, 1961, bearing DIN and Notice No ITBA/ AST/S/156/2023- 24/1059169664(1), dated 28.12.2023, the order passed by the 2nd Respondent under Section 270A of the Income Tax Act, 1961, bearing DIN: ITBA/PNL/F/270A/2024-25/1-65405037(1), dated 05.06.2024 and the order passed by the 2nd Respondent under Section 271AAC (1) of the Income Tax Act, 1961, bearing DIN ITBA/PNL/F/271AAC(1)/2024- 25/1065405558(1), dated 05.06.2024 for AY 2019-20 PAN AABTR2908K, and quash the same. For Petitioner : Mr.Surth Parthasarathy For Respondents : M/s.Dr.C.P.Priya Senior Standing Counsel W.P.No.34708 of 2024 Sekar Ananthan … Petitioner Vs. 1. The Income Tax Officer Ward 1, RAMNAD / No.176, Subthagiri Complex, 2nd Floor, Vandikara Street, Ramanathapuram, Tamil Nadu- 623 501. 2.The Assessment Unit Income Tax Department, New Delhi. … Respondents 9/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the Impugned notice in Din and Notice No. ITBA/AST/S/148_1/2022-23/1042836869(1) dated 25.04.2022 u/s 148 of the Income Tax Act 1961 passed by the 1st Respondent and the consequential Impugned order in Din. ITBA/AST/S/147/2023-24/1059064481(1) passed u/s 147 r w s 144B of the Act dated 26.12.2023 passed by the 2nd Respondent for the Assessment Year 2015-16 as illegal and not in accordance with law. For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : Mr.Avinash Krishnan Ravi Junior Standing Counsel W.P.No.23025 of 2025 Shruti Rathod … Petitioner Vs. 1. The Income Tax Officer Corporate Ward- 6(3), Wanaparthy Block, Aayakar Bhawan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34. 2. The Income Tax Officer 2 Intelligence and Criminal Investigation, Annexe Building, Aayakar Bhawan, 121 Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. 10/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 3.The Principal Commissioner of Income Tax 3 Main Building, 4th Floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. 4.The Assessment Unit Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi – 110001. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in DIN: ITBA/AST/S/148-1/2024-25/1075272424(1) dated 30.03.2025 under Section 148 of the Act on the file of the 1 st Respondent relating to the Assessment Year 2021-2022 and quash the same. For Petitioner : Mr.Baskar G For Respondents : Dr.C.P.Priya Senior Standing Counsel W.P.No.23516 of 2025 Tribhuvan Simh Rathod … Petitioner Vs. 11/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 1.The Income Tax Officer - 3, Intelligence and Criminal Investigation, Annexe Building, Aayakar Bhawan, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Assistant Commissioner of Income Tax, Circle 1(1)(1), Vadodara, Aayakar Bhawan, Baroda, Income Tax Office, Race Course Circle, Baroda, Gujarat – 390 007. 3.The Principal Commissioner of Income Tax – 1, 2nd Floor, Aayakar Bhawan, Annexe Building, Race Course Circle, Vadodara, Gujarat – 390 007. 4.The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi – 110 001. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in DIN: ITBA/AST/S/148-1/2024-25/1075163176(1) dated 28.03.2025 under Section 148 of the Act on the file of the 2 nd Respondent relating to the Assessment Year 2021-2022 and quash the same. 12/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.Baskar G For Respondents : Dr.C.P.Priya Senior Standing Counsel W.P.No.25007 of 2025 Calambur Kartik Krishnamurti … Petitioner Vs. 1. Income Tax Officer Non Corp Ward 1(2) CHE, Chennai Wanarpathy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu -600 034. 2. Deputy Director of Income Tax / Additional Director of Income Tax ( I & CI) No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu-600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the 1st Respondent in PAN No AINPK0147K and quash the impugned Notice in ITBA/AST/S/ 148-1/2024-25/1075298011(1) dated 30.03.2025 passed U/s 148 of the Income-tax Act, 1961 passed by the 1st Respondent for the AY 2021-22 as illegal and not in accordance with law. 13/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : Mr.Avinash Krishnan Ravi Junior Standing Counsel W.P.No.25882 of 2025 Madhaiyan Neelavani … Petitioner Vs. 1. Assessment Unit National E-assessment Centre, Income Tax Department, New Delhi. 2. Income Tax Officer Ward 1, Hosur Hosur- Income Tax Office 737/1, First Floor, R.K. Towers Maruthi Nagar, Hosur, Tamil Nadu-635 109. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned notice in ITBA/AST/S/ 148-1/2023-24/ 1063464228(1) dated 27.03.2024 passed under section 148 of the Act passed by the 2nd Respondent and the consequential impugned order in ITBA/AST/S/ 147/2024-25/ 1074214047(1) dated 07.03.2025 passed under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2020-21 passed by the 1st Respondent as illegal and not in accordance with law. 14/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : Mrs.M.Sheela Senior Standing Counsel and Mr.H.Siddarth Junior Standing Counsel W.P.No.46036 of 2025 Neelavani Madhaiyan … Petitioner Vs. 1. Assessment Unit National E-assessment centre, Income tax department, New Delhi. 2. Income Tax Officer Ward 1, Hosur Hosur- Income Tax Office 737/1, First Floor, R.K. Towers Maruthi Nagar, Hosur, Tamil Nadu-635 109. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the 1st Respondent and quash the impugned order in ITBA/PNL/ F/271AAC(1) / 2025-26/1081076294 (1) dated 23.09.2025 for the assessment year 2020-21 passed by the 1st Respondent as illegal. For Petitioner : Mr.S.Gautham Venkata Narayanan For Respondents : Mrs.M.Sheela Senior Standing Counsel and Mr.H.Siddarth Junior Standing Counsel 15/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.26083 of 2025 Ebrahim Ali Pakeer Mohammed … Petitioner Vs. Income Tax Officer Non Corporate Ward, 19(4), Wanarpathy Block, No.121, Mahatma Gandhi Road, Nungambakkam Chennai, Chennai-600 034. … Respondent 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 impugned order u/s. 147 r.w.s 144 of the Act, dated 29.01.2025 for the Assessment year 2020- 21 and quash the same as illegal. For Petitioner : Mr.Varun Ranganathan For Respondent : Dr.C.P.Priya Senior Standing Counsel W.P.No.26087 of 2025 M/s.Questnet Enterprises India Private Limited Represented by its Managing Director Ms. Appalanaidu Pushpam No 7, Rain Tree Place, 9th floor McNichols Road, Chetpet -600031 TamilNadu, India Presently at Pasadena, Flat No B1, 1st Floor, New No.44, Old No.59/5, Kilpauk Chennai-600010 … Petitioner 16/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Vs. The Assistant Commissioner of Income Tax Circle 1 LTU Chennai Chennai- Wanaparthy Block No.121, Mahatma gandhi Road, Nungambakkam, Chennai- 600 034. … Respondent Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records on the file of the Respondent in PAN NO.AAACQ1177H and quash the impugned order in ITBA/AST/F/148A/2025-26/1076783338(1) u/s. 148A(3) of the Income Tax Act, 1961 for the Assessment Year 2021-22 dated 06.06.2025 passed by the Respondent as well as the consequential impugned notice in DIN. ITBA/AST/S/148_1/2025-26/1076783893(1) u/s. 148 of the Income Tax Act,1961 for the Assessment Year 2021-22 dated 06.06.2025 passed by the Respondent as illegal and not in accordance with law. For Petitioner : S.Gautam Venkata Narayanan For Respondent : Mrs.S.Premalatha Senior Standing Counsel W.P.No.27625 of 2025 GI Technologies Private Limited C-9,Thiruvika Industrial Estate Guindy Chennai-6000032. … Petitioner 17/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Vs. 1. The Secretary, Ministry Of Finance (Department of Revenue) North Block, New Delhi-110 001. 2. The Assessment Unit, Income Tax Department National Faceless Assessment Centre (NFAC) Rep. by the Principal Chief Commissioner of Income tax, Room No.245-A, North Block, New Delhi-110001. 3. The Principal Chief Commissioner of Income Tax, Aayakar Bhawan, No.121,M.G.Road, Aayakar Bhavan, Nungambakkam, Chennai-600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, to call for the records of the Order DIN No.ITBA/AST/ S/147/ 2024-25/ 1073289405(1) dated and issued on 14/02/2025 on the file of the 2nd Respondent, quash the same, and consequently direct the 2nd Respondent to rehear the case freshly on merits. For Petitioner : Mr.Subramanian Senior Counsel For Mr.Vibu Nandhan For Respondent : Dr.B.Ramaswamy Senior Standing Counsel 18/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.29899 of 2025 Ganesh Rajan … Petitioner Vs. 1. The Principal Commissioner Of Income Tax Chennai-8, Income Tax Office-BSNL Tower, No.16, Greams Road, Chennai-600 006. 2. The Assistant Commissioner Income Tax Non Corporate Circle 4(1) Room No 215, BSNL Building II Floor Income Tax Office BSNL Tower No 16, Greams Road, Chennai-600 006 3.The National Faceless Assessment Centre Assessment Unit, Ministry of Finance New Delhi-110 003. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for records pertaining to the issue of the impugned assessment order passed for AY 2016-17 under Section 147 r.w.s. 144 read with section 144B of the income tax Act on 08.05.2023 vide DIN ITBA/AST/S/ 147/2023-24/ 1052685384 (1) and penalty orders u/s 271(1)(b) dated 12.03.2024 vide DIN ITBA/PNL/F/ 271(1)(b)/2023-24/ 1062468070(1) and penalty orders u/s 271(1)(c) dated 16.03.2024 vide DIN ITBA/PNL/P/ 271(1)(c)/2023-24/ 1062757919 (1) on the file of the 3rd respondent relating to PAN Number : ABAPR7532H and to quash the same. 19/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.P.Madhavan For Respondents : Dr.B.Ramaswamy Senior Standing Counsel W.P.No.29921 of 2025 Prasad Palappa Reddy … Petitioner Vs. 1. The Income Tax Officer Non-corporate Ward 19(4), 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The National Faceless Assessment Centre Ministry of Finance, Delhi-110 003. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for records pertaining to the issue of the impugned Assessment order dated 02.03.2024 vide DIN and Order ITBA/AST/S/ 147/2023-24/ 1061885640(1) for the A.Y. 2016-17 passed by the 1st Respondent relating to PAN Number ABPPP8405Q and the orders of Penalty under 271(1)(b), order of penalty U/s 271F of the Act both dated 04.09.2024 vide DIN ITBA/PNL/F/ 271(1)(b)/2024-25/ 1068341664 (1) and DIN ITBA/PNL/ F/271F/ 2024-25/ 1068342691(1) and Penalty order under sections 271(1)(c) of the Act vide DIN ITBA/PNL/ S/271(1)(c)/ 2024- 25/1068983102(1) dated 23.09.2024 on the file of the 1st respondent and to quash the same. 20/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.P.Madhavan For Respondents : Dr.C.P.Priya Senior Standing Counsel W.P.No.31339 of 2025 Ganesh Rajan … Petitioner Vs. 1. The Principal Commissioner of Income Tax Chennai 8 Income Tax Office, Bsnl Tower, No. 16 Greams Road, Chennai 600 006. 2. The Assistant Commissioner Income Tax Non Corporate Circle 4(1) Room No 215 BSNL Building II Floor Income Tax Office BSNL Tower No 16 Greams Road, Chennai. 3.The National Faceless Assessment Centre Assessment Unit Ministry of Finance New Delhi. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for records pertaining to the issue of the impugned assessment order passed for AY 2014-15 under section 147 read with section 144B of the income tax Act on 24.05.2023 vide DIN NO ITBA/AST/S/147/2023-24/1053144741(1) on the file of the 3rd Respondent relating to PAN Number ABAPR7532H and to quash the same. 21/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.P.Madhavan For Respondents : Dr.B.Ramasamy Senior Standing Counsel W.P.No.31869 of 2025 Raju Vijayan (PAN: AAUPV7990C) … Petitioner Vs. The Assessment Unit Income Tax Department, National Faceless Assessment Centre, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110003. … Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the Respondent in the impugned Show Cause Notice having DIN ITBA/AST/F/144(SCN)/2024-25/1072928616(1) dated 05.02.2025 and impugned Order having DIN: ITBA/AST/S/147/2024-25/1073394252(1) dated 18.02.2025 for Assessment Year 2020-21 with Computation sheet bearing DIN:ITA/AST/S/330/2024-25/1073394342(1) and consequential demand order u/s 156 of the Act with DIN ITBA/AST/S/156/2024- 25/1073394355(1) dated 18.02.2025 for an amount of Rs 2,18,91,927/- in respect of Assessment year 2020-21 and quash them. For Petitioner : Mr.Antony A K For Respondents : Ms.M.Sheela, Senior Standing Counsel & Mr.H.Siddarth, Junior Standing Counsel 22/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35082 of 2025 M/S Sree Daksha Land Shapers Represented by Partner No.01, 2nd Floor, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore – 641 046 PAN: AEBFS1232D … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle 2, Coimbatore, Income Tax Department No 63, Race Course Road, Coimbatore – 641018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents Writ Petition filed under Article 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 1st Respondent to quash the impugned notice issued under Section 148 of the Act dated 21.08.2024 DIN & Notice No: ITBA/AST/S/148_1/2024-25/1067830452(1) for the Assessment Year 2021- 22 and pass such other/further order or orders as this Honorable Court may deem fit and proper on the facts and in the circumstances of the case and thus render justice. 23/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.A.N.R.Jayaprathap Standing Counsel W.P.No.35087 of 2025 M/S Sree Daksha Land Shapers Represented by Partner No.01, 2nd Floor, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore - 641 046 PAN: AEBFS1232D … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle 2, Coimbatore, Income Tax Department No 63, Race Course Road, Coimbatore – 641018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents Writ Petition filed under Article 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 1st Respondent to quash the impugned notice issued under Section 148 of the Act dated 21.08.2024 & Notice No ITBA/AST/S/148_1/2024-25/1067830450(1) for the Assessment Year 2022- 23. 24/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.A.N.R.Jayaprathap Standing Counsel W.P.No.35564 of 2025 M/s Scandline Exports Rep by its Partner Jijith Kumar, SF No. 390 /1, TKT Thottam, Pichampalayam Pudur, Thottipalayam PN Road, Tiruppur - 641 602. … Petitioner Vs. 1. Income Tax Assessment Unit National Faceless Assessment Centre, Delhi. 2. The Principal Commissioner of Income Tax Coimbatore 1, 63, Race Course Road, Coimbatore - 641 018. 3. The Income Tax Officer Ward 1(1), Income Tax Office, Tiruppur District, Tiruppur – 641 602. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the 1 st respondent in Assessment order in PAN ADBFS8612A and DIN No. 25/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc ITBA/AST/S/147/2024-25/1073841735(1) passed u/s 147 r.w.s 144B of the Income Tax act for Assessment year 2020-21 dated 28.02.2025 and quash the same as illegal, devoid of merits and passed without jurisdiction and in violation of principles of natural justice. For Petitioner : Mr.M.Varun Pandian For Respondents : M/s.M.Sheela, and Mr.H.Siddharth, Standing Counsel W.P.No.35091 of 2025 Ramachandran Beena No.13, J.J.Nagar, Navavoor Pirivu, Coimbatore – 641 046 PAN: AJAPB4865H … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central-2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for 26/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc issuance of a Writ of Certiorari, call for the records of the Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under Section 148 of the Act dated 06.06.2024 DIN & Notice No ITBA/AST/S/148_1/2024-25/1065429596(1) for the Assessment Year 2021- 22. For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.A.N.R.Jayaprathap Standing Counsel W.P.No.34684 of 2025 RS Properties Represented by Partner, No.193A, Race Course Road, Coimbatore 641 018, PAN -AAOFR6269C … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Non Corporate Circle 4, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore -641 018. 2. The Additional Commissioner of Income Tax Non Corporate Range 1, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Commissioner Of Income Tax Coimbatore 27/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 13.06.2025 DIN and Notice No.ITBA/AST/S/148_1/2025-26/107028964(1) and the order passed under section 148A(3) of the Act dated 13.06.2025 in DIN and Notice No.ITBA/AST/F/148A/2025-26/1077028391(1) for the Assessment Year- 2019-20. For Petitioner : Mr.A.S.Sriraman For Respondents : Ms.M.Sheela Senior Standing Counsel W.P.No.34526 of 2025 Jagphool Vijayandar Agarwal … Petitioner Vs. 1. The Income Tax Officer, Non Corporate Ward – 6(1), Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034 . 28/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 2. The Principal Commissioner of Income Tax Chennai 8 Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 3. The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi, E-Ramp, Jawaharlal Nehru stadium, Delhi- 110 003. … Respondents. 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 Writ Petitioner on the file of the 3rd Respondent to quash the impugned order u/s 147 read with section 144B of the Income Tax Act, 1961 dated 18.02.2025 in DIN ITBA/AST/S/147/2024-25/1073387460(1) for the Assessment Year 2020-21. For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.B.Ramasamy Senior Standing Counsel W.P.No.34854 of 2025 Ahmed Jalaudeen Vajitha … Petitioner Vs. 1. The Assistant Commissioner of Income Tax Non Corporate Circle 3(1) Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 29/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 2. The Joint Commissioner of Income Tax, Non Corporate Range 3, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 3. The Principal Commissioner of Income Tax Chennai 4, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 28.03.2025 DIN and Notice No.ITBA/AST/ S/148-1/2024-25/ 1075185794(1) and the order providing sanction in terms of section 151 of the Act dated 27.03.2025 in DIN ITBA/AST/ S/128/2024- 25/ 1075128597(1) for the Assessment Year 2021-22. For Petitioner : Mr.A.S.Sriraman For Respondents : M/s.S.Premalatha Senior Panel Counsel W.P.No.34687 of 2025 RS Properties Represented by Partner, No.193A, Race Course Road, Coimbatore 641 018, PAN -AAOFR6269C … Petitioner 30/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Vs. 1. The Assistant Commissioner of Income Tax, Non Corporate Circle-4, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Additional Commissioner of Income Tax Non Corporate Range 1, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Commissioner Of Income Tax Coimbatore Income Tax Department No.63, Race Course Road, Coimbatore 641 018. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 13.06.2025 DIN and Notice No. ITBA/AST/S/148-1/2025-26/1077029081(1) and the order passed under section 148A(3) of the Act dated 13.06.2025 in DIN and Notice No. ITBA/AST/F/148A/2025-26/1077028123(1) for the Assessment Year 2020- 21. For Petitioner : Mr.A.S.Sriraman For Respondents : Ms.M.Sheela Senior Standing Counsel 31/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35019 of 2025 M/s.North Chennai Power Company Limited Represented by Director No.113, Janapriya Crest, Pantheon Road, Egmore, Chennai 600 008. … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Corporate Circle 4(1), Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 2. The Additional Commissioner of Income Tax Corporate Range 4, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 3. The Principal Commissioner of Income Tax Chennai 4, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 30.06.2025 DIN and Notice No.ITBA/AST/S/148_1/2025-26/1078018749(1) and the order passed under section 148A(3) of the Act dated 30.06.2025 in DIN and Notice No. ITBA/AST/F/148A/2025-26/1078018562(1) for the Assessment Year 2020- 21. 32/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : M/s.S.Premalatha Senior Panel Counsel W.P.No.35094 of 2025 Josepharaj Reena Mary … Petitioner Vs. 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 06.06.2024 DIN and Notice No ITBA/AST/S/148_1/2024-25/1065430556(1) for the Assessment Year 2021- 22. For Petitioner : Mr.A.S.Sriraman 33/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35090 of 2025 Vasanthkumar Saranya … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central-2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 06.06.2024 DIN Notice No.ITBA/AST/S/148_1/2024-25/1065434017(1) for the Assessment Year 2021-22. For Petitioner : Mr.A.S.Sriraman 34/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35095 of 2025 M/s.Sree Daksha Property Developers India P Ltd Rep. by Director No.01, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore- 641 046 PAN.AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax, Central-2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No.ITBA/AST/S/148_1/2024- 25/1065714497(1) for the Assessment Year 2016-17. 35/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35101 of 2025 M/s.Sree Daksha Property Developers India P Ltd Represented by Director, No.01, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore – 641 046. PAN:AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central-2, Chennai, Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No.ITBA/AST/S/148_1/2024-25/1065714493(1) for the Assessment Year 2017-18. 36/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No. 35097 of 2025 M/s.Sree Daksha Property Developers India P Ltd Represented by Director, No.01, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore – 641 046. … Petitioner Vs. 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No.ITBA/AST/S /148-1/2024-25/ 1065715342(1) for the Assessment Year 2018-19. 37/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No. 35102 of 2025 M/s.Sree Daksha Property Developers India P Ltd Represented by Director, No.01, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore – 641 046. PAN : AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner of Income Tax Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No ITBA/AST/ S/148-1/ 2024-25/ 1065715340(1) for the Assessment Year 2019-20. 38/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35105 of 2025 M/s.Sree Daksha Property Developers India P Ltd Represented by Director, No.01, Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore – 641 046. … Petitioner Vs. 1. The Assistant Commissioner of Income Tax Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No ITBA/AST/S/ 148-1/2024-25/ 1065715341(1) for the Assessment Year 2020-21. 39/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35128 of 2025 M/s Sree Daksha Property Developers India P Ltd., Rep. By Director, No. 1 Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore 641 046 PAN- AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner Of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 17.05.2024 DIN and Notice No.ITBA/AST/S/ 148_1/2024-25 /1064975628(1) for the Assessment Year 2021-22. 40/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35134 of 2025 M/s Sree Daksha Property Developers India P Ltd., Rep. by Director, No. 1 Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore 641 046 PAN- AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner Of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 17.05.2024 DIN and Notice No ITBA/AST/ S/148_1/2024-25 /1064975627(1) for the Assessment Year 2022-23. 41/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35139 of 2025 M/s Sree Daksha Property Developers India P Ltd., Rep. By Director, No. 1 Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore 641 046 PAN- AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No ITBA/AST/S/148_1/2024-25/ 1065713510(1) for the Assessment Year 2014- 15. 42/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35142 of 2025 M/s Sree Daksha Property Developers India P Ltd., Rep. by Director, No. 1 Gandhi Layout, Maruthamalai Road, Vadavalli, Coimbatore 641 046 PAN- AAOCS1220R … Petitioner Vs. 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. … Respondents 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 Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 18.06.2024 DIN and Notice No ITBA/AST/S/148_1/2024-25/1065713885(1) for the Assessment Year 2015- 16. 43/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.ANR.Jayaprathap Standing Counsel W.P.No.35263 of 2025 Jayaseelan … Petitioner Vs. 1. The Income Tax Officer, Non-Corporate Ward 17(6) Room No.215, BSNL Building II Floor, Income Tax Office – BSNL Floor, No.16, Greams Road, Chennai – 600 006. 2. The National Faceless Assessment Centre Assessment Unit, Ministry of Finance New Delhi-110003. … Respondents Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for records pertaining to the issue of the impugned assessment order passed for AY 2020-21 under section 147 r.w.s. 144 read with section 144B of the Income Tax Act on 24.01.2025 vide DIN ITBA/AST/S/ 147/2024-25/ 1072491970(1) and penalty order under section 272A(1)(d) of the Act on 08.07.2025 vide DIN ITBA/PNL/F/272A(1) (d)/2025-26/1078289522 (1) on the file of the 2nd respondent relating to PAN Number AJNP13929P and to quash the same. 44/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.B.Ramasamy Senior Standing Counsel W.P.No.34693 of 2026 M/s.Ramesh Iron and Steel Co Now known as M/s.Ramesh Iron and Steel Company India P Ltd., Represented by Managing Director, No.234-235, Thiruvenkatasamy Road, RS Puram, Coimbatore 641 002. PAN AACFR5753M … Petitioner Vs. 1. The Income Tax Officer, Non Corporate Ward-3(1), Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 2. The Additional Commissioner of Income Tax Non Corporate Range 2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Commissioner of Income Tax, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. … Respondents 45/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Writ Petition filed under Article 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 1st Respondent to quash the impugned notice issued under Section 148 of the Act dated 28.06.2025 DIN & Notice No.ITBA/AST/S/148-1/2025-26/1077955299(1) and the order passed under Section 148A(3) of the Act dated 28.06.2025 in DIN & Notice No.ITBA/AST/F/148A/2025-26/1077954761(1) for the Assessment year:2021-22. For Petitioner : Mr.A.S.Sriraman For Respondents : Mrs.S.Premalatha Senior Standing Counsel W.P.No.35106 of 2025 Pfizer Healthcare India Private Limited No.237, Emerald Building, Anna Salai, Greams Road S.O., Nungambakkam, Chennai 600 006. Represented by its Authorized Signatory … Petitioner Vs. 1. Assistant Commissioner of Income Tax, Circle 1, LTU, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2. Additional Commissioner of Income Tax, LTU Range, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 46/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 3. National Faceless Assessment Centre, Income Tax Department, Delhi 110 003 … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the records on the file of 1st Respondent and quash the Impugned Notice u/s.148A(1) of the Act, dated 19.03.2025 in DIN and Notice No ITBA/AST/F/148A(SCN)_1/2024- 25/1074708421(1) for the AY 2019-20 in PAN AABCO2190F and pass such further or other order or orders as this Honble Court may deem fit and proper in the circumstances of the case and render justice. For Petitioner : Mr.R.Venkatanarayanan For Mr.Subbaraya Aiyar Padmanabhan For Respondents : Mrs.S.Premalatha Senior Standing Counsel W.P.No.34772 of 2025 Tamil Nadu Thowheed Jamaath Represented by Trustee No.30, Armenian Street, Mannady, Chennai 600 001 PAN AACAT2582P … Petitioner Vs. 1. The Income Tax Officer, 47/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Exemptions Ward-2, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 2. The Additional Commissioner of Income Tax, Exemptions, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 3. The Commissioner of Income Tax, Exemptions Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the records of the Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 30.06.2025 DIN and Notice No ITBA/AST/S/ 148-1/2025-26/ 1078020731(1) and the order passed under section 148A(3) of the Act dated 30.06.2025 in DIN and Notice No:ITBA/AST/F/148A/2025- 26/ 1078019875(1) for the Assessment Year 2019-20. For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.V.J.Arulraj, Senior Standing Counsel Mrs.Anu Ganesan, Junior Panel Counsel 48/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35137 of 2025 Indian Overseas Bank 763, Anna Salai, Chennai 600 002 Represented by its Authorized Signatory … Petitioner Vs. 1. Deputy Commissioner of Income Tax, Non Corporate Circle 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2. Joint Commissioner of Income Tax, Non Corporate Range 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of 1st Respondent and quash the Impugned Order u/s.148A (3) of the Income Tax Act, 1961, dated 27.06.2025 in DIN and Notice No. ITBA/AST/F/148A/2025-26/1077943449 (1) and the consequential Notice u/s.148 of the Income Tax Act,1961, dated 28.06.2025 in DIN and Notice No. ITBA/AST/S/148_1/2025-26/1077947595(1) for the Assessment Year 2019-20 in PAN- AAACI1223J For Petitioner : Mr.R.Venkatanarayanan For M/s.Subbaraya Aiyar Padmanabhan For Respondents : Mrs.S.Premalatha Senior Panel Counsel 49/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35141 of 2025 Indian Overseas Bank 763, Anna Salai, Chennai 600 002 Represented by its Authorized Signatory … Petitioner Vs. 1. Deputy Commissioner of Income Tax, Non Corporate Circle 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2. Joint Commissioner of Income Tax, Non Corporate Range 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of 1st Respondent and quash the Impugned Notice u/s.148A (1) of the Income Tax Act, 1961, dated 23.03.2025 in DIN and Notice No. ITBA/AST/F/148A(SCN)-1/2024-25/1074896576(1) for the Assessment Year 2019-20 in PAN- AAACI1223J. For Petitioner : Mr.R.Venkatanarayanan For M/s.Subbaraya Aiyar Padmanabhan For Respondents : Mrs.S.Premalatha Senior Panel Counsel 50/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.34673 of 2025 Crown Gems International Represented by Partner No.11, Old No.6/1, Pyrcrofts Garden Road, Nungambakkam, Chennai 600 034 PAN AANFC9638B … Petitioner Vs. 1. The Income Tax Officer, Non Corporate Ward 3(1), Chennai Income Tax Department No 121 Nungambakkam High Raod, Chennai 600 034 2. The Joint Commissioner of Income Tax Non Corporate Range 3, Chennai Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034 3. The Principal Commissioner of Income Tax-4, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600034. … Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, call for the records of the Writ Petitioner on the file of the 1st Respondent to quash the impugned notice issued under section 148 of the Act dated 27.06.2025 DIN and Notice No ITBA/AST/S/148_1/2025-26/1077917044(1) and the order passed under section 148A(3) of the Act dated 27.06.2025 in DIN-Notice No ITBA/AST/F/148A/2025-26/1077916267(1) for the Assessment Year 2020- 21. 51/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc For Petitioner : Mr.A.S.Sriraman For Respondents : Mrs.S.Premalatha Senior Standing Counsel COMMON ORDER In all these writ petitions, the respective petitioners have challenged the proceedings either under Section 148A, 148 and / or Section 147 of the Income Tax Act, 1961, as the case may be, as it stood between 01.04.2021 and 01.04.2024. 2. In some of these writ petitions, the imposition of penalty under Chapter XXI of the Income Tax Act, 1961, has also been challenged together with the above challenges. 3. The challenge to the impugned notices and orders in these writ petitions is tabulated as follows:- Impugned Notice Impugned Order Impugned under Section 148A under Section 148A Impugned Assessment Notice Order W.P AY under under Nos Section Section 147 (b) (1) (d) (3) 148 and / or Penalty Order 52/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 35141/ 2019- 23.03.2025 2025 2020 34693/ 2021- 28.06.2025 28.06.2025 2025 2022 35106/ 2019- 19.03.2025 2025 2020 34772/ 2019- 30.06.2025 30.06.2025 2025 2020 35137/ 2019- 27.06.2025 28.06.2025 2025 2020 34673/ 2020- 27.06.2025 27.06.2025 2025 2021 34684/ 2019- 13.06.2025 13.06.2025 2025 2020 34526/ 2020- 18.02.2025 2025 2021 35101/ 2017- 18.06.2024 2025 2018 35094/ 2021- 06.06.2024 2025 2022 34854/ 2021- 28.03.2025 2025 2022 35019/ 2020- 30.06.2025 30.06.2025 2025 2021 35095/ 2016- 18.06.2024 2025 2017 35097/ 2018- 18.06.2024 2025 2019 35090/ 2021- 06.06.2024 2025 2022 35105/ 2020- 18.06.2024 2025 2021 35102/ 2019- 18.06.2024 2025 2020 35263/ 2020- 24.01.2025 2025 2021 35128/ 2021- 17.05.2024 2025 2022 35134/ 2022- 17.05.2024 2025 2023 35139/ 2014- 18.06.2024 2025 2015 53/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 35142/ 2015- 18.06.2024 2025 2016 34687/ 2020- 13.06.2025 13.06.2025 2025 2021 35091/ 2021- 06.06.2024 2025 2022 35564/ 2020- 28.02.2025 2025 2021 35082/ 2021- 21.08.2024 2025 2022 35087/ 2022- 21.08.2024 2025 2023 26083/ 2020- 29.01.2025 2025 2021 26087/ 2021- 06.06.2025 06.06.2025 2025 2022 11340/ 2019- 30.03.2023 01.04.2023 2023 2020 31869/ 2020- 18.02.2025 2025 2021 31339/ 2014- 24.05.2023 2025 2015 29921/ 2016- 02.03.2024 2025 2017 29899/ 2016- 08.05.2023 2025 2017 27625/ 2020- 14.02.2025 2025 2021 25882/ 2020- 27.03.2024 07.03.2025 2025 2021 46036/ 2020- 23.09.2025 2025 2021 25007/ 2021/ 30.03.2025 2025 2022 23025/ 2021- 30.03.2025 2025 2022 23516/ 2021- 28.03.2025 2025 2022 34708/ 2015- 25.04.2022 26.12.2023 2024 2016 18036/ 2019- 16.03.2023 16.03.2023 28.12.2023 2024 2020 54/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 16289/ 2020- 30.03.2024 30.03.2024 2024 2021 15808/ 2018- 28.03.2024 28.03.2024 2024 2019 4641/2 2017- 16.05.2023 024 2018 26691/ 2018- 20.03.2023 2023 2019 18084/ 2016- 28.03.2023 28.03.2023 2023 2017 4. In all these cases, the respective petitioners have secured an interim order only on the ground that the Jurisdictional Assessing Officer has no jurisdiction under Section 148A of the Income Tax Act, 1961. The challenges are primarily based on the decision of the Division Bench of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax [(2024) 464 ITR 430]. 5. When these writ petitions were taken up for hearing, the decision of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax [(2024) 464 ITR 430], had been challenged before the Hon’ble Supreme Court at the behest of the Income Tax Department. During the interregnum, Section 147A was inserted by the Finance Act, 2026, which came into force on 01.04.2026 with retrospective effect from 01.04.2021. 55/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 6. This Court has already examined the issue independently and had come to the conclusion in Ontivillu Gopidoss Jothilakshmi vs The Income Tax Officer and Another [W.P.(MD).No.13626 of 2024, dated 24.01.2025] holding that the Jurisdictional Assessing Officer had jurisdiction. There also, the challenge to the proceedings was made based on the decision of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax [(2024) 464 ITR 430]. 7. After Section 147A was inserted by the Finance Act, 2026, with retrospective effect from 01.04.2021, the Hon’ble Supreme Court has rendered a decision in Income Tax Officer and Others vs Tej Partap Singh [Diary No.2196/2026, dated 10.04.2026]. On the date when the Hon’ble Supreme Court passed this order, the printed copy of this order was not available. Subsequently, the order of the Hon’ble Supreme Court was made available. Relevant portions of the said order are extracted below: “22. Since the High Courts have primarily quashed the reassessment notices on the ground that the JAOs lacked competence to initiate such proceedings, and the very foundation of that view now stands altered by the amending legislation, the impugned judgments in favor of the assessees are set aside on this limited ground. The matters are accordingly remitted to the respective High Courts for fresh consideration. Ordered accordingly. 23. The assessees are granted liberty to amend their writ 56/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc petitions, if so advised, within a period of four (4) weeks from the date of uploading of this order, so as to enable them to lay challenge to Section 147A of the IT Act, as introduced by Act No. 4 of 2026, or to any other connected or consequential provision. 24. Similarly, the Appellant-Revenue shall be at liberty to file their written submissions and affidavits before the jurisdictional High Courts within a period of three (3) weeks thereafter. 25. No additional time shall be granted to the parties beyond what has been granted above. 26. We make it clear that we have not expressed any opinion on the merits of the controversy, including the validity, scope, effect, retrospectivity or applicability of the amended provisions, and all such questions are left open to be decided by the High Courts. 27. Finally, during the pendency of the writ petitions before the High Courts, there shall be an interim stay of further assessment/reassessment proceedings pursuant to the impugned notices, subject to such terms and conditions as may be imposed by the High Courts. 28. The High Courts are requested to decide the matters preferably by 30.09.2026. Learned counsel for the parties undertake to extend full cooperation to the High Courts in this regard. No adjournments may be granted by the High Courts on mere asking of the parties. 29. The Registry shall forthwith transmit a copy of this order to the Registrars General of the concerned High Courts. 30. The appeals are, accordingly, disposed of. 31. All pending applications, including intervention application(s), shall also stand disposed of.” 57/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 8. It is evident that the Judgments of the High Courts, which were in favour of the assessees, were set aside, and cases were remitted back for fresh consideration. 9. Since the assessees have a right to challenge the vires of the insertion of Section 147A of the Income Tax Act, 1961, vide the Finance Act, 2026, dated 01.04.2026, with retrospective effect from 01.04.2021, the Hon’ble Supreme Court has given liberty to the assessee to challenge the amendments. 10. As far as the system that is followed by this Court, insofar as the challenge to the vires of the provisions are concerned, Rule 17(1)(iii) of the Madras High Court Writ Rules,2021, governs it. As per the said Rule, a challenge can be made, in these circumstances, only before the Division Bench. 11. On merits, the issue is squarely covered against the petitioner in Ontivillu Gopidoss Jothilakshmi vs The Income Tax Officer and Another [W.P.(MD).No.13626 of 2024, dated 24.01.2025], which position also now stands clarified by the Parliament with the insertion of Section 147A, with 58/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc retrospective effect from 01.04.2021. I am therefore inclined to dismiss these writ petitions. However, the recovery proceedings shall be kept in abeyance for a period of 30 days from the date of receipt of a copy of this order, for the respective petitioners to seek appropriate relief from the Division Bench either against the orders passed herein or to stay the operation of Section 147A, by challenging the same, as ordered by the Hon’ble Supreme Court in Income Tax Officer and Others vs Tej Partap Singh [Diary No.2196/2026, dated 10.04.2026]. 12. With the above observations, these writ petitions are dismissed. No costs. Connected miscellaneous petitions are closed. 20.04.2026 raja Neutral Citation : Yes / No W.P.No.11340 of 2023 To 1. The Assistant Commissioner of Income Tax, Non Corp. Circle 3(1), Che No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34. 59/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 2. The Income Tax Officer International Tax Ward 2(1), CHE No.16, Greams Road, Chennai, Tamil Nadu-600 006. 3. The Commissioner of Income Tax (International Taxation) Chennai 4th Floor, BSNL Building (Tower 1), No.16, Greams Road, Chennai-600 006. W.P.No.18084 of 2023 To 1. The Income Tax Officer, Non Corporate Ward-3(1), Chennai, Income Tax Department, No.121 Nungambakkam High Road, Chennai-34. 2. The Principal Commissioner of Income Tax-4 Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-34. 3. The Principal Chief Commissioner of Income Tax, Tamil Nadu And Pondicherry, Income Tax Department, No.121, Nungambakkam High Road, Chennai-34. W.P.No.26691 of 2023 To 1. Income Tax Officer Non-corporate Ward-7(3), 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 34. 2. The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi. 60/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.4641 of 2024 To 1. The Income Tax Officer, Non - Corporate Ward 0 (3), Room No.617, 6th Floor, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-034. 2. The National Faceless Assessment Centre Ministry of Finance, Delhi – 110003. W.P.No.15808 of 2024 To 1. The Deputy Commissioner Of Income Tax, Circle 1(1), Salem Income Tax Department, No.3, Gandhi Road, Salem- 636 007. 2. The Principal Commissioner Of Income Tax Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Chief Commissioner of Income Tax Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 01. W.P.No.16289 of 2024 To 61/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 1. The Income Tax Officer Non Corporate Ward 19(4), CHE 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The Income Tax Officer Non Corporate Ward 19(6), CHE 121, Mahatma Gandhi Road, Nungambakkam Chennai-600 034. W.P.No.18036 of 2024 To 1. Income Tax Officer Non Corporate Ward 19 (6) 121 M.G.Road Nungambakkam Chennai 600 034. 2. The Assessment Unit National Faceless Assessment Centre Income Tax Department Delhi. W.P.No.34708 of 2024 To 1. The Income Tax Officer Ward 1, RAMNAD / No.176, Subthagiri Complex, 2nd Floor, Vandikara Street, Ramanathapuram, Tamil Nadu- 623 501. 2.The Assessment Unit Income Tax Department, New Delhi. 62/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.23025 of 2025 To 1. The Income Tax Officer Corporate Ward- 6(3), Wanaparthy Block, Aayakar Bhawan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-34. 2. The Income Tax Officer 2 Intelligence and Criminal Investigation, Annexe Building, Aayakar Bhawan, 121 Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. 3.The Principal Commissioner of Income Tax 3 Main Building, 4th Floor, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. 4.The Assessment Unit Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi – 110001. W.P.No.23516 of 2025 To 1.The Income Tax Officer - 3, Intelligence and Criminal Investigation, Annexe Building, Aayakar Bhawan, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 63/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 2.The Assistant Commissioner of Income Tax, Circle 1(1)(1), Vadodara, Aayakar Bhawan, Baroda, Income Tax Office, Race Course Circle, Baroda, Gujarat – 390 007. 3.The Principal Commissioner of Income Tax – 1, 2nd Floor, Aayakar Bhawan, Annexe Building, Race Course Circle, Vadodara, Gujarat – 390 007. 4.The Assessment Unit, Income Tax Department, National Faceless Assessment Centre, 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi – 110 001. W.P.No.25007 of 2025 To 1. Income Tax Officer Non Corp Ward 1(2) CHE, Chennai Wanarpathy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu -600 034. 2. Deputy Director of Income Tax / Additional Director of Income Tax ( I & CI) No. 121, Mahatma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu-600 034. 64/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.25882 of 2025 To 1. The Assessment Unit National E-assessment Centre, Income Tax Department, New Delhi. 2. The Income Tax Officer Ward 1, Hosur Hosur- Income Tax Office 737/1, First Floor, R.K. Towers Maruthi Nagar, Hosur, Tamil Nadu-635 109. W.P.No.46036 of 2025 To 1. The Assessment Unit National E-assessment centre, Income tax department, New Delhi. 2. The Income Tax Officer Ward 1, Hosur Hosur- Income Tax Office 737/1, First Floor, R.K. Towers Maruthi Nagar, Hosur, Tamil Nadu-635 109. W.P.No.26083 of 2025 To The Income Tax Officer Non Corporate Ward, 65/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 19(4), Wanarpathy Block, No.121, Mahatma Gandhi Road, Nungambakkam Chennai, Chennai-600 034. W.P.No.26087 of 2025 To The Assistant Commissioner of Income Tax Circle 1 LTU Chennai Chennai- Wanaparthy Block No.121, Mahatma gandhi Road, Nungambakkam, Chennai- 600 034. W.P.No.27625 of 2025 To 1. The Secretary, Ministry Of Finance (Department of Revenue) North Block, New Delhi-110 001. 2. The Assessment Unit, Income Tax Department National Faceless Assessment Centre (NFAC) Rep. by the Principal Chief Commissioner of Income tax, Room No.245-A, North Block, New Delhi-110001. 3. The Principal Chief Commissioner of Income Tax, Aayakar Bhawan, No.121,M.G.Road, Aayakar Bhavan, Nungambakkam, Chennai-600 034. 66/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.29899 of 2025 To 1. The Principal Commissioner Of Income Tax Chennai-8, Income Tax Office-BSNL Tower, No.16, Greams Road, Chennai-600 006. 2. The Assistant Commissioner Income Tax Non Corporate Circle 4(1) Room No 215, BSNL Building II Floor Income Tax Office BSNL Tower No 16, Greams Road, Chennai-600 006 3.The National Faceless Assessment Centre Assessment Unit, Ministry of Finance New Delhi-110 003. W.P.No.29921 of 2025 To 1. The Income Tax Officer Non-corporate Ward 19(4), 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The National Faceless Assessment Centre Ministry of Finance, Delhi-110 003. W.P.No.31339 of 2025 To 1. The Principal Commissioner of Income Tax Chennai 8 Income Tax Office, Bsnl Tower, 67/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc No. 16 Greams Road, Chennai 600 006. 2. The Assistant Commissioner Income Tax Non Corporate Circle 4(1) Room No 215 BSNL Building II Floor Income Tax Office BSNL Tower No 16 Greams Road, Chennai. 3.The National Faceless Assessment Centre Assessment Unit Ministry of Finance New Delhi. W.P.No.31869 of 2025 To The Assessment Unit Income Tax Department, National Faceless Assessment Centre, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110003. W.P.No.35082 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle 2, Coimbatore, Income Tax Department No 63, Race Course Road, Coimbatore – 641018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. 68/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35087 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle 2, Coimbatore, Income Tax Department No 63, Race Course Road, Coimbatore – 641018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35564 of 2025 To 1. The Income Tax Assessment Unit National Faceless Assessment Centre, Delhi. 2. The Principal Commissioner of Income Tax Coimbatore 1, 63, Race Course Road, Coimbatore - 641 018. 3. The Income Tax Officer Ward 1(1), Income Tax Office, Tiruppur District, Tiruppur – 641 602. 69/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35091 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle -2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central-2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai – 600 034. W.P.No.34684 of 2025 To 1. The Assistant Commissioner of Income Tax, Non Corporate Circle 4, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore -641 018. 2 The Additional Commissioner of Income Tax Non Corporate Range 1, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Commissioner Of Income Tax Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 70/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.34526 of 2025 To 1. The Income Tax Officer, Non Corporate Ward – 6(1), Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034 . 2. The Principal Commissioner of Income Tax Chennai 8 Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 3. The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi, E-Ramp, Jawaharlal Nehru stadium, Delhi- 110 003. W.P.No.34854 of 2025 To 1. The Assistant Commissioner of Income Tax Non Corporate Circle 3(1) Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 2. The Joint Commissioner of Income Tax, Non Corporate Range 3, Chennai, 71/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 3. The Principal Commissioner of Income Tax Chennai 4, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. W.P.No.34687 of 2025 To 1. The Assistant Commissioner of Income Tax, Non Corporate Circle-4, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Additional Commissioner of Income Tax Non Corporate Range 1, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Commissioner Of Income Tax Coimbatore, Income Tax Department No.63, Race Course Road, Coimbatore 641 018. W.P.No.35019 of 2025 To 1. The Assistant Commissioner of Income Tax, 72/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Corporate Circle 4(1), Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 2. The Additional Commissioner of Income Tax Corporate Range 4, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 3. The Principal Commissioner of Income Tax Chennai 4, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. W.P.No.35094 of 2025 To 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35090 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, 73/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central-2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35095 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax, Central-2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35101 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central-2, Chennai, Income Tax Department, 74/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35097 of 2025 To 1. The Assistant Commissioner of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35102 of 2025 To 1. The Assistant Commissioner of Income Tax Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35105 of 2025 To 75/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 1. The Assistant Commissioner of Income Tax Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35128 of 2025 To 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner Of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35134 of 2025 To 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 76/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc 2. The Principal Commissioner Of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35139 of 2025 To 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. W.P.No.35142 of 2025 To 1. The Assistant Commissioner Of Income Tax, Central Circle-2, Coimbatore Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. 2. The Principal Commissioner of Income Tax Central 2, Chennai Income Tax Department, No.108, Nungambakkam High Road, Chennai 600 034. 77/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35263 of 2025 To 1. The Income Tax Officer, Non-Corporate Ward 17(6) Room No.215, BSNL Building II Floor, Income Tax Office – BSNL Floor, No.16, Greams Road, Chennai – 600 006. 2. The National Faceless Assessment Centre Assessment Unit, Ministry of Finance New Delhi-110003. W.P.No.34693 of 2026 To 1. The Income Tax Officer, Non Corporate Ward-3(1), Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 2. The Additional Commissioner of Income Tax Non Corporate Range 2, Coimbatore, Income Tax Department, No.63, Race Course Road, Coimbatore 641 018. 3. The Principal Commissioner of Income Tax, Coimbatore, Income Tax Department, No.63, Race Course Road, 78/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc Coimbatore 641 018. W.P.No.35106 of 2025 To 1. Assistant Commissioner of Income Tax, Circle 1, LTU, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2. Additional Commissioner of Income Tax, LTU Range, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 3. National Faceless Assessment Centre, Income Tax Department, Delhi 110 003 W.P.No.34772 of 2025 To 1. The Income Tax Officer, Exemptions Ward-2, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 2. The Additional Commissioner of Income Tax, Exemptions, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai-600 034. 3. The Commissioner of Income Tax, Exemptions Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. 79/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc W.P.No.35137 of 2025 To 1. The Deputy Commissioner of Income Tax, Non Corporate Circle 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2. The Joint Commissioner of Income Tax, Non Corporate Range 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. W.P.No.35141 of 2025 To 1. Deputy Commissioner of Income Tax, Non Corporate Circle 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2. Joint Commissioner of Income Tax, Non Corporate Range 8(1) 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. W.P.No.34673 of 2025 To 1. The Income Tax Officer, Non Corporate Ward 3(1), Chennai Income Tax Department 80/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc No 121 Nungambakkam High Raod, Chennai 600 034 2. The Joint Commissioner of Income Tax Non Corporate Range 3, Chennai Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034 3. The Principal Commissioner of Income Tax-4, Chennai, Income Tax Department, No.121, Nungambakkam High Road, Chennai 600034. 81/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm ) W.P.Nos.11340, 18084, 26691 of 2023 etc C.SARAVANAN, J. raja W.P.Nos.11340, 18084, 26691 of 2023, W.P.Nos.4641, 15808, 16289, 18036, 34708 of 2024 & W.P.Nos.23025, 23516, 25007, 25882, 26083, 26087, 27625, 29899, 29921, 31339, 31869, 34526, 34684, 34687, 34854, 35019, 35082, 35087, 35090, 35091, 35094, 35095, 35097, 35101, 35102, 35105, 35128, 35134, 35139, 35142, 35263, 35564, 46036 of 2025, W.P.No.34693 of 2026 20.04.2026 82/82 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/07/2026 03:45:31 pm )