High Court Dismisses Writ Petitions Challenging Income Tax Assessment Order

Case Name:

Shapoorji Pallonji Solar Holdings Private Limited (Merged with Shapoorji Pallonji Infrastructure Capital Company Private Limited) vs. The Income Tax Officer, Income Tax Department, National Faceless Assessment Centre, Ministry of Finance, and The Deputy Commissioner of Income Tax, Corporate Circle 3(1), Ayakar Bhavan, Nungambakkam, Chennai

Key Takeaways:

1. Dismissal of writ petitions challenging the assessment order dated 28.12.2022 passed by the assessing authority.
2. Direction to the appellate authority to consider specific grounds raised by the appellant and pass appropriate orders within twelve weeks.

Case Synopsis:

The provided is a judgment from the High Court of Judicature at Madras, dated 18.10.2023, involving Writ Appeals (W.A.Nos.2759 & 2766 of 2023) and Common Judgment delivered by Mr. Justice R. Mahadevan and Mr. Justice Mohammed Shaffiq. The case involves Shapoorji Pallonji Solar Holdings Private Limited (Merged with Shapoorji Pallonji Infrastructure Capital Company Private Limited) represented by its Power of Attorney Holder Ritesh Dedhia as the Appellant and The Income Tax Officer, Income Tax Department, National Faceless Assessment Centre, Ministry of Finance, and The Deputy Commissioner of Income Tax, Corporate Circle 3(1), Ayakar Bhavan, Nungambakkam, Chennai as the Respondents.

The judgment discusses the dismissal of the writ petitions filed by the appellant challenging the assessment order dated 28.12.2022 passed by the assessing authority. The appellant contended that the assessment order proposed variation under the faceless assessment scheme and violated Section 144B(1)(xii) (of Income Tax Act, 1961). The appellant also argued that the assessment order and the show cause notice were issued without jurisdiction and violated the principles of natural justice.

The judgment also mentions the arguments presented by the learned senior counsel for the appellant and the standing counsel for the Income Tax Department. After considering the submissions from both sides, the learned Judge directed the appellate authority to take into account the specific grounds raised by the appellant while considering the appellant’s appeal and pass appropriate orders on merits and in accordance with the law, within a period of twelve weeks from the date of receipt of a copy of the judgment.

The judgment was delivered by Mr. Justice R. Mahadevan, and Mr. Justice Mohammed Shaffiq, and it was dated 18.10.2023.

FAQ:

Q1: What was the outcome of the writ petitions filed by Shapoorji Pallonji Solar Holdings Private Limited?

A1: The writ petitions challenging the assessment order were dismissed by the learned Judge.

Q2: What action was directed by the learned Judge following the dismissal of the writ petitions?

A2: The appellate authority was directed to consider the specific grounds raised by the appellant and pass appropriate orders within twelve weeks.