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M/s.Beroe Consulting India Private Limited v. Additional / Joint / Deputy/ Assistant

Madras HC18 Oct 2023WP/21082/2021

Case brief

AI extract

What is this about?

Writ petition challenging an impugned order under Section 270A of the Income Tax Act for gross non-application of mind due to disregard of petitioner's objections. Court set aside the order and directed remand for fresh proceedings.

What did the court decide?

Impugned order set aside; writ petition disposed of with direction to respondent to pass fresh order after considering petitioner's objections and providing reasonable opportunity.

M/s.Beroe Consulting India Private Limited Vs Additional / Joint /… — Income Tax | Madras HC (2023)

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W.P. No.21082 of 2021

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 18.10.2023

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. No.21082 of 2021 and W.M.P. Nos.22335 and 22336 of 2021

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M/s.Beroe Consulting India Private Limited Represented by its Director Mrs.Dhinagaravale Bhavani No.263/3, B1 A1, Door No.5/397, ASV Chandilya Towers, Rajiv Gandhi Salai OMR Okkiyam, Thoraipakkam, Chennai – 600097. ... Petitioner Vs.

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Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income-Tax Officer, National Faceless Assessment Centre, Delhi.

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... Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus to call for the records on the file of the Respondent and quash the impugned order in ITBA/PNL/F/270A/202122/1035165544(1) dated 28.08.2021 passed by the Respondent as illegal and consequently direct the Respondent to pass a fresh order after considering the reply dated 02.08.2021 and the petition(s) filed to rectify the tax demand and waiver of penalty in accordance with law.

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For Petitioner : Ms.Vandana Vyas

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https://www.mhc.tn.gov.in/judis

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W.P. No.21082 of 2021 For Respondent : Mr.B.Ramanakumar, Senior Standing Counsel

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ORDER

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The writ petition has been filed challenging the impugned order dated 28.08.2021 under Section 270A of Income Tax Act, 1961 (hereinafter referred to as "the Act") on the limited ground that the impugned order suffers from gross nonapplication of mind to the objection which was filed by the petitioner in response to the notice dated 28.07.2021 calling upon the petitioner to submit the objection on or before 02.08.2021.

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It is submitted by the learned counsel for the petitioner that they had submitted their objections on 02-08-2021 and which was also duly acknowledged by the Revenue vide acknowledgment number 222070991020821. However,the impugned order proceeds on the erroneous basis that no objection whatsoever was filed. This according to the learned counsel for the petitioner vitiates the order for non-application to its objection which vitiates the entire proceeding.

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The learned counsel for the Respondent does not have any serious objection for the matter being remanded back to the assessing authority to redo the exercise after taking into account the objections filed by the petitioner, after

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https://www.mhc.tn.gov.in/judis

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W.P. No.21082 of 2021 affording an opportunity to the petitioner as provided under Section 270A of the Act.

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In view of the above, the impugned order is set aside and the Writ Petition

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stands disposed of with a direction to the Respondent to pass orders afresh after providing the petitioner a reasonable opportunity and after taking into account the objections submitted by the petitioner dated 02.08.2021 and other materials that may be submitted. No costs. Consequently, connected miscellaneous petition are closed.

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18.10.2023

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Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No Spp/ mka

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MOHAMMED SHAFFIQ, J.

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https://www.mhc.tn.gov.in/judis

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W.P. No.21082 of 2021

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Spp/ mka

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To: Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income-Tax Officer, National Faceless Assessment Centre, Delhi.

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W.P. No.21082 of 2021 and W.M.P. Nos.22335 and 22336 of 2021

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18.10.2023

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https://www.mhc.tn.gov.in/judis

M/s.Beroe Consulting India Private Limited v. Additional / Joint / Deputy/ Assistant

Case brief

What is this about?

What did the court decide?

M/s.Beroe Consulting India Private Limited v. Additional / Joint / Deputy/ Assistant

Case brief

What is this about?

What did the court decide?

What the court decided

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