Raj Kumar Jain v. Assessment Unit

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.06.2025

CORAM

The HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY Writ Petition No.28733 of 2024 and WMP.Nos.31330 & 31333 of 2024 Raj Kumar Jain

...Petitioner

Vs.

Assessment Unit Income Tax Department National Faceless Assessment.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari, calling for the records of the Respondent culminated in the Impugned Order - ITBA/PNL/F/271DA/202425/1067567160(1) dated 12.08.2024 for the Assessment Year 2019-2020 under Section 271DA of the Income Tax Act, 1961, consequential Demand Notice - ITBA/PNL/S/156/2024-25/1067564878(1) dated 12.08.2024 issued under Section 156 of the Income Tax Act, 1961 and Computation Sheet - ITBA/PNL/S/271DA/2023-24/1060789279(1) dated 12.08.2024 and quash the same as illegal, arbitrary and devoid of merit. 1/4

For Petitioner : Mr.Akhil Bhansali For Respondent : Dr.B.Ramaswamy Senior Standing Counsel

O R D E R

This Court vide order dated 27.06.2025 in the connected Writ Petition has set aside the order 08.02.2024. In view of the same, the consequential penalty proceedings dated 12.08.2024 which is impugned in this writ petition is also set aside.

2. Accordingly, this writ petition is allowed. No costs. Consequently, connected Miscellaneous Petitions are closed. 27.06.2025 Index : Yes / No (2/2) : Yes / No Speaking Order : Yes / No arr 2/4

To Assessment Unit Income Tax Department National Faceless Assessment 3/4

KRISHNAN RAMASAMY, J.

arr Writ Petition No.28733 of 2024 and WMP.Nos.31330 & 31333 of 2024 27.06.2025 4/4