Estra Enterprises Pvt.Ltd., v. Additional / Joint / Deputy / Assistant Commissioner of Income Tax / Income-Tax Officer

Madras HC21 Apr 2025WP/19905/2022

Case brief

AI extract

What is this about?

Madras High Court, Mohammed Shaffiq J, 21.04.2025; W.P. No.19905 of 2022; Estra Enterprises Pvt Limited vs National Faceless Assessment Centre / Income Tax authorities; certiorari under Article 226; assessment order and demand notice dated 13.12.2021 for AY 2018-19 set aside; faceless assessment; limitation to complete assessment on or before 27.10.2021 per W.P.No.17709 of 2021 dated 26.08.2021; follows order in W.P.No.26178 of 2021 dated 21.04.2025; writ petition disposed of, no costs; connected W.M.Ps closed.

What did the court decide?

Impugned assessment order dated 13.12.2021 for assessment year 2018-19 and consequential demand notice dated 13.12.2021 set aside; writ petition disposed of with no costs; connected miscellaneous petitions closed. ¶28-29

Estra Enterprises Pvt.Ltd., Vs Additional / Joint /… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the assessment order dated 13.12.2021 and the consequential demand notice dated 13.12.2021 for assessment year 2018-19 are liable to be quashed, the issue being covered by the judgment of this Court in W.P.No.17709 of 2021 dated 26.08.2021.

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Court's answer

In view of the position that the issue stands covered by the judgment in W.P.No.17709 of 2021 dated 26.08.2021 (as applied in the order in W.P.No.26178 of 2021 dated 21.04.2025), the impugned order of assessment dated 13.12.2021 for assessment year 2018-19 and the consequential demand notice dated 13.12.2021 are set aside.

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Ratio / Principle

The writ petition is disposed of with no costs, and the connected miscellaneous petitions are closed.

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Detailed headnote1 paragraphs

High Court of Judicature at Madras (Mohammed Shaffiq, J., 21.04.2025), W.P. No.19905 of 2022 - Estra Enterprises Pvt. Limited v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi and others. Writ of certiorari under Article 226 of the Constitution of India against an assessment order (identification No.ITBA/AST/S/143(3)/202122/1037758603(1)) and consequent notice of demand (identification No.ITBA/AST/S/156/202122/1037758611(1)), both dated 13.12.2021, for assessment year 2018-19. Learned counsel for petitioner and respondents jointly submitted that the issue stood covered by the judgment of this Court in W.P.No.17709 of 2021 dated 26.08.2021 (AY 2021-22), pursuant to which this Court had disposed of W.P.No.26178 of 2021 by order dated 21.04.2025. Adopting the operative portion of that order - where the assessment had been set aside because the authority reckoned limitation from 18.10.2021 (receipt at the jurisdictional CIT office) instead of completing assessment on or before 27.10.2021 as directed, on a gross misconception and misreading of this Court's directions - the Court set aside the impugned assessment order dated 13.12.2021 for AY 2018-19 and the consequential demand notice dated 13.12.2021, disposed of the writ petition with no costs, and closed the connected miscellaneous petitions.

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W.P. No.19905 of 2022

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 21.04.2025

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. No.19905 of 2022 and

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W.M.P. Nos.19203, 19206, 19207, 19208 and 19210 of 2022

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Estra Enterprises Pvt. Limited, 6^th Floor Tower C, Tek Meadows, No.51, Rajiv Gandhi Salai, Sholinganallur, Chennai-600 119. Represented by its Director, Mr.Suresh Kumar ... Petitioner

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Vs.

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

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2.Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Room No.611, 6^th Floor, Wanaparthy Block, No.121, M.G.Road, Chennai-600 034.

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3.National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India, Delhi. ... Respondents

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1/4

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

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W.P. No.19905 of 2022

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PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the 1^st Respondent in assessment order bearing identification No.ITBA/AST/S/143(3)/202122/1037758603(1) dated 13.12.2021 for assessment year 2018-19 and consequent notice of demand bearing identification No.ITBA/AST/S/156/202122/1037758611(1) dated 13.12.2021 for assessment year 2018-19 and quash the same.

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For Petitioner : Mr.M.V.Swaroop For Respondents : Mr.B.Ramanakumar Senior Standing Counsel

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ORDER

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The present writ Petition is filed challenging the assessment order and consequential demand notice dated 13.12.2021 for the assessment year 2018-19.

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2. It is submitted by both the learned counsel for petitioner and respondents in unison that the issue in the present writ petition stands covered by the judgment of this Court in W.P.No.17709 of 2021 dated 26.08.2021, for the assessment year 2021-22. Following the same, this Court has disposed of the writ petition in W.P.No.26178 of 2021, vide order dated 21.04.2025. The operative portion of the order reads as under:

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“4. In view thereof, the impugned order of assessment is liable to be set aside. It may also be relevant to note that the Respondent authority has in response to the petitioner's letter dated 19.11.2021 stated that the order was received by the jurisdictional CIT office only on 18.10.2021 and therefore proceeded to reckon the limitation from 18.10.2021 which is completely contrary to the directions of this Court in W.P.No.17709 of 2021 dated 26.08.2021 viz., that assessment, if any, ought to be completed on or before 27.10.2021. The above order is thus made on a

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

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W.P. No.19905 of 2022

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gross misconception and misreading of the directions of this Court and is thus set aside.”

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3. In view thereof, the impugned order of assessment dated 13.12.2021 for

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the assessment year 2018-19 and consequential demand notice dated 13.12.2021 are set aside.