# Kosh Innovations Private Limited vs The Assessment Unit

Court: madras High Court
Date: 2026-06-19
Petitioner: Kosh Innovations Private Limited
Respondent: The Assessment Unit

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342351)

## Judgment text (excerpt)

WP No. 22061 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22061 of 2026 AND WMP Nos. 23949 & 23950 of 2026 Kosh Innovations Private Limited Represented by its Director, Mr.Samir Kamra, S/O Prakash Chandra Kamra, aged 59 years, CS-46, 47, PIPDIC Industrial Estate, Mettupalayam, Puducherry – 605009. ..Petitioner(s) Vs 1. The Assessment Unit Income Tax department, National Faceless Assessment centre, 4th Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110 001. 2. The Income Tax Officer Ward 1, D P Thottam, Behind Ananda Inn, Muthialpet, Puducherry – 605003. ..Respondent(s) PRAYER : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in DIN ITBA/AST/S/143(3)/2025-26/1087674345(1) dated 20.03.2026 passed u/s.143(3) r.w.s.144B of the Income Tax Act, 1961 on the file of the 1st Respondent relating to the A.Y 2024-25 and quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 01:19:17 pm ) WP No. 22061 of 2026 For Petitioner(s): Mr.Baskar G For Respondent(s): Dr.C.P.Pr

https://niyam.ai/judgements/high-court/2026/june/kosh-innovations-private-limited-vs-the-assessment-unit