Rangadurai Vs The Assessment Unit — Income Tax | Madras HC (2025)

Rangadurai Vs The Assessment Unit — Income Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of on terms: subject to payment of Rs.25,000/- by Demand Draft to the Dean, Adyar Cancer Institute (WIA), Chennai within thirty days, the impugned order dated 30.01.2025 stands quashed and the case is remitted to the Respondents to pass a fresh order on merits after the Petitioner files a reply to the Show Cause Notice dated 03.01.2025 (impugned order treated as an addendum thereto), with an opportunity to be heard before final orders if desired; no costs; connected W.M.P.No.34479 of 2025 closed.

Issue for consideration

Whether the Petitioner's challenge to the impugned assessment order dated 30.01.2025 (passed under Section 147 read with Sections 144 and 144B for A.Y.2017-18) should be entertained directly by this Court notwithstanding the alternate remedy under Section 246A pointed out by the Respondents. +2 more

Court's answer

The Court entertained the writ petition and disposed of it on terms, rather than dismissing it for want of alternate remedy or relegating the Petitioner to the appellate remedy under Section 246A suggested by the Respondents.

Ratio / Principle

The case is remitted to the Respondents to pass a fresh order on merits as expeditiously as possible, considering that the Petitioner had not filed a reply to any of the notices that preceded the impugned order.

Key takeaways

The Petitioner is directed to pay a sum of Rs.25,000/- by Demand Draft directly to the Dean, Adyar Cancer Institute (WIA), East Canal Bank Road, Adyar, Chennai, within thirty days from receipt of a copy of the order.ratio¶70
Subject to the Petitioner depositing the aforesaid amount, the impugned order shall stand quashed and the Respondents shall proceed to pass a fresh order on merits.ratio¶75
The Petitioner shall file a reply to the Show Cause Notice dated 03.01.2025 together with requisite documents, treating the impugned Order dated 30.01.2025 as an addendum to that Show Cause Notice.ratio

Detailed headnote1 paragraphs

W.P.No.30769 of 2025, High Court of Judicature at Madras (C. Saravanan, J.), 24.11.2025 — An assessee moved under Article 226 against an order dated 30.01.2025 passed under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 for A.Y.2017-18 by the Assessment Unit, National Faceless Assessment Centre, after he failed to respond to several preceding reminders/notices and had not filed a return of income; recovery proceedings followed. The Respondents suggested relegation to the alternate remedy under Section 246A. Disposing of the petition on terms rather than relegating the Petitioner, the Court directed: (i) payment of Rs.25,000/- by Demand Draft to the Dean, Adyar Cancer Institute (WIA), Chennai within thirty days; (ii) on such deposit, the impugned order to stand quashed; (iii) remittal to the Respondents to pass a fresh order on merits, the Petitioner to file a reply with documents to the Show Cause Notice dated 03.01.2025 treating the impugned order as an addendum to it, soft copy kept ready for upload, and to be heard before final orders if desired. No costs; connected W.M.P. closed.

W.P.No.30769 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.11.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.No.30769 of 2025

and

W.M.P.No.34479 of 2025

Rangadurai

... Petitioner

Vs.

1.The Assessment Unit,

Income Tax Department,

National Faceless Assessment Centre,

4 th Floor, Mayur Bhawan, Connaught Lane,

Connaught Place, New Delhi – 110 001.

2.The Income Tax Officer,

Ward 1,

II Floor, D P Thottam, Behind Ananda Inn, M G Road, Puducherry – 605 003.

3.The Chief Commissioner of Income Tax,

Chennai – 1,

Main Building, 121 M G Road,

Nungambakkam, Chennai – 600 034.

... Respondents

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Prayer:: Writ Petition filed under Article 226 of the Constitution of India, for

W.P.No.30769 of 2025

Prayer:: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records in DIN & Notice No.ITBA/AST/S/147/2024-25/1072733360(1) dated 30.01.2025 under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act on the file of the 1st Respondent relating to A.Y.2017-18, quash the same.

For Petitioner : M/s.N.Janani

For Respondents : Mrs.S.Premalatha Senior Standing Counsel

ORDER

The Petitioner is before this Court against the impugned order

dated 30.01.2025 passed under Section 147 read with Section 144 and 144B

of the Income Tax Act, 1961 which was preceded by several reminders and

notices to the Petitioner. However, the Petitioner has failed to respond to the

same. Therefore, the impugned order has been passed invoking Section 144

of the Act.

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W.P.No.30769 of 2025

The fact also reveals that the Petitioner has also not filed regular

Return of Income.

The learned counsel for the Petitioner would submit that the

Petitioner is not tech savvy and that the Petitioner has sold the property on 07.02.2024, whereas, the impugned proceedings commenced after as detailed

in Paragraph No.2 of the impugned order.

It is submitted that the Petitioner has also altered the e-mail ID

subsequently on 12.05.2025 and that only after the recovery proceedings, the

Petitioner was forced to approach this Court.

The learned Senior Standing Counsel for the Respondents would

submit that the Petitioner has neither filed Return of Income nor responded to

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W.P.No.30769 of 2025

the notices mentioned in Paragraph No.2 of the impugned order and therefore

there is no merits in the challenge to the impugned order.

The learned Senior Standing Counsel for the Respondents would

further submit that the Petitioner has an alternate remedy under Section 246A

of the Income Tax Act, 1961 and submits that at best the Petitioner can be relegated to work out the remedy before the Appellate Authority. The Petitioner may be put to some terms so that the Petitioner and also other assessees do not take the proceedings under the Income Tax Act lightly by

approaching the Court.

I have considered the submissions made by the learned Counsel

for the Petitioner and the learned Senior Standing Counsel for the

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W.P.No.30769 of 2025

Respondents.

This Writ Petition is disposed of by remitting the case back to

the Respondents to pass a fresh order on merits as expeditiously as possible,

considering the fact that the Petitioner has not filed a reply to any of the

notices that preceded the impugned order. However, the Petitioner shall pay a sum of Rs.25,000/- (Rupees Twenty Five Thousand only) by way of

Demand Draft, directly to the Dean, Adyar Cancer Institute (WIA), East

Canal Bank Road, Adyar, Chennai, within a period of thirty days from the

date of receipt of a copy of this order.

Subject to the Petitioner depositing the aforesaid amount, the

impugned order shall stand quashed and the Respondents shall proceed to

pass a fresh order on merits as expeditiously as possible.

Within such time, the Petitioner shall also file a reply to the

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W.P.No.30769 of 2025

Show Cause Notice dated 03.01.2025 together with requisite documents to

substantiate the case by treating the impugned Order dated 30.01.2025 as an

addendum to the Show Cause Notice dated 03.01.2025.

The Petitioner shall also keep the soft copy of the reply ready

for being uploaded as and when the portal is ready to receive the same. The

Respondents shall thereafter pass appropriate order on merits.

Needless to state, the Petitioner shall be heard before final

orders are passed if the Petitioner so desires.

This Writ Petition stands disposed of with the above

observations. No costs. Connected Writ Miscellaneous Petitions are closed.

24.11.2025

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W.P.No.30769 of 2025

Neutral Citation: Yes / No jas

To:

1.The Assessment Unit, Income Tax Department, National Faceless Assessment Centre,

4 th Floor, Mayur Bhawan, Connaught Lane,

Connaught Place, New Delhi – 110 001.

2.The Income Tax Officer, Ward 1,

II Floor, D P Thottam, Behind Ananda Inn, M G Road, Puducherry – 605 003.

3.The Chief Commissioner of Income Tax, Chennai – 1, Main Building, 121 M G Road, Nungambakkam, Chennai – 600 034.

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W.P.No.30769 of 2025

C.SARAVANAN, J.

jas

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W.P.No.30769 of 2025 and W.M.P.No.34479 of 2025

24.11.2025

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