Afsal v. National Faceless Assessment Centre

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.12.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. Nos.41212 and 41215 of 2024 Afsal ... Petitioner Vs.

1.National Faceless Assessment Centre, Income Tax Department, New Delhi.

2.The Income Tax Officer, Income Tax Department, Non Corp Ward 4(4), Coimbatore ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records in the impugned order passed by the respondent in DIN & Notice No.ITBA/PNL/F/271(1)(c)/2024-25/1066824360(1) dated 18.07.2024 and quash the same as arbitrary, illegal and unsustainable and pass orders. For Petitioner : Mr.Santhoshkumar C For Respondents : Mr.B.Ramaswamy Senior Standing Counsel

ORDER

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Learned counsel for the petitioner would submit that the petitioner may be permitted to file an appeal as against the order of assessment under Section 147 read with 144B as well as the order of penalty under Section 271(1)(c) of the Income Tax Act. The learned counsel has also made an endorsement to that effect.

2. In view of the above, the writ petition stands closed, with liberty as prayed for. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.

21.12.2024 Speaking (or) Non Speaking Order Index : Yes/ No mrn To:

1.National Faceless Assessment Centre, Income Tax Department, New Delhi.

2.The Income Tax Officer, Income Tax Department, Non Corp Ward 4(4), Coimbatore 2/3

MOHAMMED SHAFFIQ, J.

mrn and W.M.P. Nos.41212 and 41215 of 2024 21.12.2024 3/3