SRI SRINIVASAN RAJU vs ASSESSMENT UNIT

WP No. 16941 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16941 of 2026 and WMP.Nos.18248 & 18249 of 2026 Sri Srinivasan Raju New No.1-199F, Kunnathur Pudur, Kunnathur Avanashi, Coimbatore-641653. ..Petitioner Vs Assessment Unit Income Tax Department, New Delhi. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent in his proceeding in DIN - ITBA/AST/S/147/2025-26/1086816847 (1) - PAN - CUBPS7326E and quash the order dated 03-03-2026 passed therein. For Petitioner: Mr. Raveendran B For Respondent: Ms. M. Sheela, SPC Mr. H. Siddarth, Junior PC ORDER An assessment order under Section 147 read with Section 254 and Section 144B of the Income Tax Act, 1961 (the I-T Act) is challenged in this __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2026 06:14:57 pm ) WP No. 16941 of 2026 writ petition on the ground that the petitioner did not have a reasonable opportunity to submit supporting documents. 2. Learned counsel for the petitioner submits that the petitione