Bargur Kalichetty Madhaiyan v. Assessment Unit,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.06.2025

CORAM

The HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY Writ Petition No.15705 of 2025 and WMP.Nos.17763 & 17765 of 2025 Bargur Kalichetty Madhaiyan No.19, 20, Kamatchi Textile Market, 1st Floor C.B.Road, Bargur, Krishnagiri - 635104, PAN : AXWPS3230R

...Petitioner

Vs.

1. Assessment Unit, Income Tax Department, Ministry of Finance, New Delhi.

2. Income Tax Officer Ward -1 Krishnagiri, Tamilnadu ... Respondents Writ Petition filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari calling for the records in PAN AXWPS3230R 1/4

for assessment year AY 2019-20 Impugned Order passed U/s 271AAC(1) by the 1st Respondent in DIN and Order No.

ITBA/PNL/F/271AAC(1)/2024-25/1066120191(1) dated 27.06.2024 and to quash the same as without jurisdiction, arbitrary, unjust and illegal. For Petitioner : Ms.G.Vardini Karthik and R.Sumedha For Respondent : Dr.B.Ramaswamy, Senior Standing Counsel

O R D E R

The challenge in this writ petition is to the order dated 27.06.2024 passed by the respondent and to quash the same.

2. This Court by an order dated 24.06.2025 in connected W.P.No.15275 of 2025 has passed the order setting aside the assessment order dated 21.12.2023 passed by the 1st respondent.

3. In view of the same, subsequent penalty order dated 27.06.2024 passed by the 1st respondent is also set aside. 2/4

4. Accordingly, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are also closed. 24.06.2025 (2/2) Speaking/Non-speaking order Index : Yes / No arr To

1. Assessment Unit, Income Tax Department, Ministry of Finance, New Delhi.

2. Income Tax Officer Ward -1 Krishnagiri, Tamilnadu 3/4

KRISHNAN RAMASAMY, J.

arr Writ Petition No.15705 of 2025 and WMP.Nos.17763 & 17765 of 2025 24.06.2025 4/4