The writ petitions challenging assessment orders were dismissed as the petitioner, suffering from Parkinson's disease and spinal issues, was unable to assist counsel. Liberty was granted to restore the matters if the petitioner could subsequently provide proper assistance.
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.Nos.15450 & 15453 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.12.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.15450 & 15453 of 2022 and
W.M.P.Nos.14599, 14600, 14604 & 14605 of 2022
Varadharajan Malarvizhi ... Petitioner in both W.Ps.
Vs.
National Faceless Assessment Centre, Delhi
Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003. ... Respondent in both W.Ps.
Prayer in w.P.No.15450 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the assessment order in PAN No.AFDPM1012J, having DIN and Notice No.ITBA/AST/S/147/2021-22/1041733359(1)) dated 27.03.2022 for A.Y.2015-16., passed by the respondent and quash the same.
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W.P.Nos.15450 & 15453 of 2022
Prayer in w.P.No.15453 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the assessment order in PAN No.AFDPM1012J, having DIN and Notice No.ITBA/AST/S/147/2021-22/1041733162(1)) dated 27.03.2022 for A.Y.2013-14., passed by the respondent and quash the same.
For Petitioner : Mr.Varun Ranganathan (in both W.Ps) for Mr.K.Ravi For Respondent : Mr.V.Mahalingam (in both W.Ps) Senior Standing Counsel
COMMON ORDER
The learned counsel for the petitioner is unable to assist the Court, as the petitioner is not reachable and he submitted that the petitioner is suffering from Parkinson disease and spinal cord – lumbar spondylosis with degenerated disc disease.
the same. In case, the petitioner is able to give proper assistance to the Counsel.
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W.P.Nos.15450 & 15453 of 2022
connected Writ Miscellaneous Petitions are closed.
20.12.2024
Index:Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No jas
To
The National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax, Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi – 110 003.
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W.P.Nos.15450 & 15453 of 2022
C.SARAVANAN, J.
jas
W.P.Nos.15450 & 15453 of 2022 and W.M.P.Nos.14599, 14600, 14604 & 14605 of 2022
20.12.2024
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1 issue framed by the court
Whether the writ petition should be dismissed due to the petitioner's inability to assist because of medical illness?
1 provisions across 1 enactments
Varadharajan Malarvizhi
National Faceless Assessment Centre, Delhi
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
