Assessee challenged a reassessment order for AY 2014-15 following a Section 148 notice, contending procedural infirmities in the notice issuance. The court found the petitioner's objections were considered and a speaking order passed before completing assessment, leaving no scope for interference under Article 226.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.10279 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.12.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.10279 of 2022 and
W.M.P.Nos.9990 and 9991 of 2022
Aruna Nambi
... Petitioner
Vs.
Chennai – 600 034.
2.The Deputy Commissioner of Income Tax, Central Circle – 1(2), 108, Mahatma Gandhi Road, 3rd Floor, Investigation Building, Chennai. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the second respondent in DIN and and Order No.ITBA/AST/S/147/202122/1041316252(1) dated 23.03.2022 for the A.Y.2014-2015 in PAN: ARLPA2073M and quash the same.
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For Petitioner : Mr.T.Vasudevan
For Respondents : Mr.A.P.Srinivas Senior Standing Counsel and Mr.A.N.R.Jayaprathap Junior Standing Counsel
ORDER
The petitioner has challenged the impugned Assessment Order dated 23.03.2022 passed by the first respondent for the Assessment Year 2014-2015. The impugned order precedes a Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, 1961 and a subsequent Notice dated 29.06.2021 also issued under Section 148 of the Income Tax Act, 1961. There it has been stated, the notice was being issued after obtaining necessary satisfaction of the Principal Commissioner of Income Tax, Chennai – 3 in previous Notice dated 31.03.2021, it has been stated as follows:-
“ This communication issues manually without a din on account of reasons given in para 3(iv) of the CBDT circular No.15/2019 dated 14.08.2019 and with the approval of the Commissioner of Income Tax vide No.1/NONPAN/High Risk/DIR(systems)/2021 dated 31.03.2021.”
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13.12.2024
Index:Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No jas
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To
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W.P.No.10279 of 2022
C.SARAVANAN, J.
jas
W.P.No.10279 of 2022 and W.M.P.Nos.9990 and 9991 of 2022
13.12.2024
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1 issue framed by the court
Whether a writ petition lies against an assessment order passed after reopening under Section 148 when objections were considered and a speaking order was issued.
2 provisions across 2 enactments
Aruna Nambi
The Income Tax Officer, Non-Corp Ward 10(1), Chennai
The Deputy Commissioner of Income Tax, Central Circle – 1(2), Chennai
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
