W.P. No.38487 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.38487 of 2024 and W.M.P.Nos.41689 and 41692 of 2024 Dhanabalan .. Petitioner Vs. 1. The Assessment Unit, Income Tax Department, Ministry of Finance, Delhi. 2. Income Tax Officer, Ward -1, Puducherry. .. Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records of the respondent relating to the assessment order passed u/s.147 r.w.s.144 read with section 144B of the Income Tax Act,1961 dated 05.03.2024 in DIN:ITBA/AST/S/147/2023-24/1062057748(1) for the assessment year 2016-17 and quash the same. For Petitioner : Mr.T.Vasudevan https://www.mhc.tn.gov.in/judis W.P. No.38487 of 2024 For Respondents : Mrs.S.Premalatha Standing Counsel ORDER The present writ petition is filed challenging the impugned order in DIN:ITBA/AST/S/147/2023-24/1062057748(1) dated 05.03.2024. 2. After submitting for a brief while, the learned counsel for the petitioner would submit that they may be granted liberty to file an appeal. 3. The learned Standing Counsel for the respondents does not have any serious objections to the request made by the learned counsel for the petitioner. 4. In view thereof, liberty is granted to the petitioner to file an appeal within a period of 3 weeks from the date of receipt of a copy of this order. If any such appeal is filed within the stipulated period, the same shall be entertained by the appellate authority without reference to limitation subject to the petitioner complying with all other conditions https://www.mhc.tn.gov.in/judis W.P. No.38487 of 2024 including pre-deposit. 5. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 03.01.2025 Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No spp To: 1. The Assessment Unit, Income Tax Department, Ministry of Finance, Delhi. 2. Income Tax Officer, Ward -1, Puducherry. https://www.mhc.tn.gov.in/judis W.P. No.38487 of 2024 MOHAMMED SHAFFIQ, J. spp W.P. No.38487 of 2024 and W.M.P.Nos.41689 and 41692 of 2024 03.01.2025 https://www.mhc.tn.gov.in/judis