Madras High CourtWP/18202/2026disposed of

Ppn And Company v. The Assistant Commissioner

2026-06-18Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY & WMP Nos.19558 & 19560 of 2026 PPN and Company Rep by its Authorized Signatory Mr. Hitesh No 2, Near Loyola College, 4th Cross Street Sterling Road, Nungambakkam, Chennai-600034.

..Petitioner(s) Vs The Assistant Commissioner VALLUVARKOTTAM ASSESSMENT CIRCLE, 6th Floor, No.1 PAPJM Annex Building, Greams Road, Chennai-6 ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the records of Impugned Assessment Order dated 16.08.2024 and its consequential in DRC 07 dated 16.08.2024 Vide Ref. No. ZD3308241317288 passed by the respondent and quash the same as arbitrary and illegal and pass For Petitioner(s):

Mr.A Abdul Rahman Rajeshkumar For Respondent(s):

Ms.Amirta Poonkodi Dinakaran Government Counsel (T)

ORDER

An order dated 16.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Learned counsel for the petitioner submits that the petitioner had applied under the Amnesty Scheme by remitting a sum of Rs.7,85,066/- towards tax demand. He relies on the application for waiver at pages 55 to 58 of the paper book.

3. Considering that almost entire tax dues under the impugned order were discharged, and such order was issued without hearing the petitioner, reconsideration is warranted.

4. In order to enable the same, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued within a period of three months from the date of receipt of a copy of this order. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised. Consequently, connected miscellaneous petitions are closed. No costs. 18-06-2026 Index: Yes/No Speaking/Non-speaking order KAL

To The Assistant Commissioner VALLUVARKOTTAM ASSESSMENT CIRCLE, 6th Floor, No.1 PAPJM Annex Building, Greams Road, Chennai-6

SENTHILKUMAR RAMAMOORTHY, J.

KAL & WMP Nos.19558 & 19560 of 2026 18-06-2026