The Secretary, V. Principal Commissioner of Income Tax

WP(MD)/8850/2025

AI Insights

The case involves the Secretary of TB 69 Sathankulam Taluk Teachers Co Operative Thrift Credit Society Ltd., who filed a writ petition challenging an order passed by the Income Tax Officer, Tuticorin, dated 28.01.2025. The petitioner argued that the order was passed without providing an opportunity to be heard, violating the principles of natural justice, and that the financial records of the society were not considered. The respondents acknowledged the pending appeal and agreed to dispose of it within a specified timeframe, leading to the disposal of the writ petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 756195 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 01-04-2025
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: J KUMAR
• Assessee Lawyers: M FAZIL
• Keywords: Appeal Pending; Assessment Order; Natural Justice; Writ of Certiorari
• Section: ITBA/RCV/F/17/2024-25/1072619412(1)

Judgement Text

"W.P.(MD)No.8850 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.04.2025 CORAM: THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH W.P.(MD)No.8850 of 2025 and W.M.P.(MD)Nos.6626 and 6629 of 2025 The Secretary, TB 69 Sathankulam Taluk Teachers Co Operative Thrift Credit Society Ltd., No.13/8, Kollar Mudukku Street, Sathankulam - 628 704, Tuticorin District. ... Petitioner -vs- 1.Principal Commissioner of Income Tax, Madurai-1, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai 625 002. 2.Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. 3.Income Tax Officer, (Jurisdictional Assessing Officer), Ward-2, Tuticorin. ____________ Page 1 of 5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.8850 of 2025 4.Income Tax Department, National E-Assessment Centre, New Delhi. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records pertaining to the Impugned Order in DIN and Letter No:ITBA/RCV/F/ 17/2024-25/1072619412(1) dated 28.01.2025 for PAN. ABBFS4305C on the file of third respondent and quash the same as illegal. For Petitioner : Mr.M.Mahaboob Fazil for M/s.Roy and Roy Associates For Respondents : Mr.J.Parekh Kumar Standing Counsel ORDER This Writ Petition is filed challenging the order passed by the third respondent, dated 28.01.2025. 2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself. ____________ Page 2 of 5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.8850 of 2025 3. The learned counsel for the petitioner submits that the third respondent passed the impugned order without providing any opportunity to the petitioner, which is in violation of the principles of natural justice. Further, the respondents failed to consider the cash books, books of accounts and the cash balance of the petitioner Society, which has impacted the process of the impugned assessment. Aggrieved by the assessment order dated 02.01.2025, passed by the fourth respondent for the Assessment Year 2020-2021, the petitioner filed an appeal on 22.01.2025, which is still pending before the second respondent. 4. The learned Standing Counsel appearing for the respondents submits that the appeal filed by the petitioner on 22.01.2025 will be considered on merits and disposed of in accordance with law, within a time frame to be fixed by this Court. 5. Recording the above submission, this writ petition is disposed of, directing the second respondent to consider the appeal preferred by the petitioner on merits and dispose of the same in accordance with law, after providing due opportunity to the petitioner, within a period of three months from the date of ____________ Page 3 of 5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.8850 of 2025 receipt of a copy of this order. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 01.04.2025 Index : Yes / No smn2 To:- 1.Principal Commissioner of Income Tax, Madurai-1, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai 625 002. 2.Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. 3.Income Tax Officer, (Jurisdictional Assessing Officer), Ward-2, Tuticorin. 4.Income Tax Department, National E-Assessment Centre, New Delhi. ____________ Page 4 of 5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.8850 of 2025 VIVEK KUMAR SINGH , J. smn2 W.P.(MD)No.8850 of 2025 01.04.2025 ____________ Page 5 of 5 https://www.mhc.tn.gov.in/judis "