Mark Studio India Private Limited v. Income Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.06.2025 CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN & C.M.P.No.10571 of 2025 Mark Studio India Private Limited No.11/6, First Floor, Ramanathan Street Mahalingapuram, Nungambakkam Chennai 600 034 Tamil Nadu.
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Appellant Vs.
1. Income Tax Officer Non Corporation Ward 10(6) 121, Mahathma Gandhi Road Nungambakkam Chennai 600 034.
2. National Faceless Assessment Unit New Delhi.
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Respondents Prayer : Appeal under Clause 15 of Letters Patent against the order dated 20.12.2024 passed in W.P.No.25227 of 2024.
For Appellant :
Ms.G.Vardini Karthik For Respondents :
Mrs.S.Premalatha Junior Standing Counsel
JUDGMENT
(Judgment of the Court was delivered by the Hon'ble Chief Justice) This appeal impugns an order passed by the learned Single Judge.
2. The learned Single Judge was pleased to dismiss the petition on the ground that even if the notice has been issued by Jurisdictional Assessment Officer and not Faceless Assessment Officer, the notice issued under Section 148A/148 of the Income Tax Act will be valid.
3. Ms.Vardhini Karthik submitted that this Court has, in many matters, held, following the judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax1, that notice that has to be issued by Faceless Assessment [2024] 162 taxmann.com 225 (Bom.); 464 ITR 430 (Bom.)
Officer has to be issued by Faceless Assessment Officer and if issued by Jurisdictional Assessment Officer, the same is not valid.
4. Ms.Premalatha, who takes notice for the Revenue, states that the law as proposed by Ms.Vardini Karthick is correct and therefore, the Court may quash and set aside the notices, but keep open liberty of the Revenue to re-ignite the notices in case the Apex Court interferes with the order and judgment of the Bombay High Court in Hexaware Technologies (supra).
5. Keeping open the Revenue's rights and contentions, as noted above, the impugned notices dated 15.04.2024 are quashed and set aside. The appeal is disposed of. There shall be no order as to costs. Consequently, the interim application is closed. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 24.06.2025 Index :
Yes/No :
Yes/No kpl
To
1. Income Tax Officer Non Corporation Ward 10(6) 121, Mahathma Gandhi Road Nungambakkam Chennai 600 034.
2. National Faceless Assessment Unit New Delhi.
THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN ,J.
(kpl) 24.06.2025