Jayaraj Gunasekaran v. The Assessment Unit

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN & WMP NOs. 9073 & 9075 of 2026 Jayaraj Gunasekaran Old No. 18, Reddy Street, Villivakkam, Chennai-600 049 ..Petitioner Vs The Assessment Unit National Faceless Assessment Centre, Income Tax Department, New Delhi ..Respondent PRAYER: Writ Petition filed under Art.226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the 1st Respondent contained in the Assessment Order dated 28.01.2026 passed under Section 144 read with Section 254 and Section 144B of the Income Tax Act, 1961, bearing DIN ITBA/ AST/S/144/ 2025-26/ 1085213407(1), and proceedings consequential thereto including but not limited to the Demand Notice dated 28.01.

2026 issued under Section 156 of the Act, bearing DIN ITBA/AST/S/ 156/2025-26/ 1085213465(1), Penalty Notice under section 274 read with section 271AAC1 of the Act, bearing DIN ITBA/PNL/S/271AAC1/2025-26/10852134481, dated 28.01.2026, and Penalty Notice under section 274 read with section 272A(1)(d) of the Act, bearing DIN ITBA/ PNL/S/272A1d/ 2025-26/ 1085191736(1), dated 27.01.2026, for the AY 2017-18, for PAN AFAPG7047L and to quash the same.

For Petitioner :

Mr. Mayank Ramakrishnan For Respondent :

Mrs.C.P. Priya, Senior Standing Counsel

ORDER

Learned counsel for the Petitioner seeks permission of this Court to withdraw this Writ Petition and has also made an endorsement to that effect.

2. In view of the submission and endorsement made by the learned counsel for the Petitioner, this Writ Petition is dismissed as withdrawn with liberty given to the Petitioner to work out the alternative remedy. Consequently, the connected miscellaneous petitions are closed. No costs. 05-03-2026 Index: Yes/No Speaking/Non-speaking order GV To The Assessment Unit National Faceless Assessment Centre, Income Tax Department, New Delhi

C.SARAVANAN J.

GV & WMP NOs. 9073 & 9075 of 2026 05-03-2026