Aurolab Trust V. National Faceless Assessment Centre, Delhi

WP(MD)/5873/2022

AI Insights

The case involves M/s. Aurolab Trust, represented by its president, Mr. Thulasiraj Ravilla, who filed three writ petitions against the National Faceless Assessment Centre, Delhi. The petitions sought to quash notices issued for different assessment years under Section 274 read with Section 271(1)(C) of the Income Tax Act, alleging these notices were invalid. The court's decision to close these petitions was based on the existence of related subsequent writ petitions (W.P.(MD).Nos.6213 to 6215 of 2022), which were expected to address the issues raised. The court did not provide a detailed examination of the validity of the notices in this order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 798319 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 05-04-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 274 of the Income Tax Act, Section 271(1)(C) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: N KUMAR
• Assessee Lawyers: RAVI KANNAN
• Keywords: Faceless assessment; Income Tax; Invalid notice; Writ of Certiorari
• Section: 271(1)(c); 274

Judgement Text

"W.P .(MD)No.5873 to 5875 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.04.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).Nos.5873 to 5875 of 2022 and W.M.P(MD)Nos.4631 to 4633, 4635 and 4636 of 2022 W.P.(MD)No.5873 of 2022 M/s.Aurolab Trust Represented by its President, Mr.Thulasiraj Ravilla, No.72, Kuruvikaran Salai, Gandhi Nagar, Madurai-625020. ... Petitioner Vs. National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records on the file of the respondent relating to notice under Section 274 read with Section 271 (1) (C) dated 28.03.2014 for Assessment Year 2011-2012 in PAN:AAATA1142P and quash the same as invalid in the eyes of law. For Petitioner : Mr.Ravi Kannan For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel W.P.(MD)No.5874 of 2022 M/s.Aurolab Trust Represented by its President, Mr.Thulasiraj Ravilla, No.72, Kuruvikaran Salai, Gandhi Nagar, Madurai-625020. ... Petitioner 1/3 https://hcservices.ecourts.gov.in/hcservices/ W.P .(MD)No.5873 to 5875 of 2022 Vs. National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records in the file of the respondent relating to notice under Section 274 read with Section 271 (1) (C) dated 16.09.2016 for Assessment Year 2014-2015 in PAN:AAATA1142P and quash the same as invalid in the eyes of law. For Petitioner : Mr.Ravi Kannan For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel W.P.(MD)No.5875 of 2022 M/s.Aurolab Trust Represented by its President, Mr.Thulasiraj Ravilla, No.72, Kuruvikaran Salai, Gandhi Nagar, Madurai-625020. ... Petitioner Vs. National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records in the file of the respondent relating to notice under Section 274 read with Section 271 (1) (C) dated 23.03.2016 for Assessment Year 2013-2014 in PAN:AAATA1142P and quash the same as invalid in the eyes of law. For Petitioner : Mr.Ravi Kannan For Respondent : Mr.N.Dilip Kumar Senior Standing Counsel 2/3 https://hcservices.ecourts.gov.in/hcservices/ W.P .(MD)No.5873 to 5875 of 2022 COMMON ORDER These writ petitions challenging the impugned notices issued under Section 274 read with Section 271 (1) (C) of the Income Tax Act, are closed in view of the orders passed under these provisions, which are now subject matter of W.P.(MD).Nos.6213 to 6215 of 2022. All the issues are left open, however, to be canvassed in the subsequent writ petitions challenging the orders passed subsequently. No costs. Consequently, the connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar (CS-I) // True Copy // / /2022 Sub Assistant Registrar(CS) sn To National Faceless Assessment Centre, Delhi Represented by Additional/Joint/Deputy/ Assistant Commissioner of Income Tax Room No.401, 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003. +1 CC to M/s.N. DILIPKUMAR, Advocate ( SR-17365[F] dated 07/04/2022 ) W.P(MD).Nos.5873 to 5875 of 2022 05.04.2022 sg(CO) GC(20.04.2022) 3P 3C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "