An income tax assessment order for AY 2020-21 was issued hours after the petitioner uploaded its reply to a variation proposal, and the order stated no response was received. The High Court quashed the assessment order and remanded for fresh assessment after considering the reply, within four months.
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.24534 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 02.01.2024
C O R A M
The Hon'ble Mr. Justice SENTHILKUMAR RAMAMOORTHY
Writ Petition No.27534 of 2022 & WMP Nos.26770 & 26771 of 2022
Voora Property Developers Private Limited 28, Bazullah Road, Thyagaraya Nagar Chennai-600 017 PAN No:AAACV5747J ... Petitioner
vs.
Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre New Delhi. ... Respondent
PRAYER : 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 in DIN: ITBA/AST/S/143(3)/2022-23/1045297191(1) dated 8.9.2022 passed u/s.143(3) r.w.s.144B of the Act and quash the same.
For Petitioner : Mr.T.Vasudevan and R.Janakiraman For Respondent : Mr.R.S.Balaji, Senior Standing Counsel(IT), and Ms.S.Premalatha, Junior Standing Counsel (IT)
W.P No.24534 of 2022
O R D E R
The petitioner assails Asessment Order dated 08.09.2022 in
respect of Assessment Year 2020-21.
to the petitioner in respect of proposed variations in the ongoing assessment proceedings pertaining to Assessment Year 2020-21. The petitioner was provided an opportunity to respond to the show cause notice on or before 11.00 hours on 24.08.2022. According to the petitioner, an adjournment request was made for an extension up to 08.09.2022. Pursuant thereto, the response was submitted on 08.09.2022 at about 11.30 a.m. The Assessment Order was issued on the same date at about 1.52 p.m. In the said Assessment Order, learned counsel for the petitioner points out that the response of the assessee was not taken into consideration as indicated in paragraph 2 thereof.
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quashing the impugned assessment order and the matter is remanded for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, consider response dated 08.09.2022 and complete a fresh assessment within a maximum period of four months from the date of receipt of a copy of this order. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.
02.01.2024
Index : Yes/No Internet : Yes/No Neutral Citation : Yes/No kal
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To
Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre New Delhi.
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SENTHILKUMAR RAMAMOORTHY, J
kal
Writ Petition No.27534 of 2022 & WMP Nos.26770 & 26771 of 2022
02.01.2024
1 issue framed by the court
Whether the assessment order issued without considering the assessee's same-day response to the show cause notice caused prejudice warranting quashing.
2 provisions across 2 enactments
Voora Property Developers Private Limited
Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National Faceless Assessment Centre New Delhi
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
