A.arockiya Raj v. Income Tax Officer, Non-Corporate Ward 15(1) Wanapathy Block

W.P.No.38339 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.No.38339 of 2024 andW.M.P.Nos.41522 and 41524 of 2024 A.Arockiya Raj Vs. ...Petitioner 1.Income Tax Officer, Non-Corporate Ward 15(1) Wanapathy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2.National Faceless Assessment Centre, Ministry of Finance, Delhi 110 003. ...Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari calling for the records pertaining to the issue of the impugned assessment order dated 30.03.2022 for the assessment year 2014-15 relating to PAN:AJCPA3242KvideDIN:ITBA/AST/S/147/2021-22/1042174944(1) on the file of the second respondent and penalty orders passed under Section 271B dated 26.09.2022 vide under W.P.No.38339 of 2024 DIN:ITBA/PNL/F/271B/2022-23/1045986909(1) and penalty order underSection271Adated29.09.2022vide DIN:ITBA/PNL/F/271A/2022-2023 / 1046119229(1) on the file of the first respondent and to quash the same. For Petitioner : Mr.P.GnanasekaranFor Respondents: Mr.V.Mahalingam, Senior Standing Counsel Assisted by Mrs.S.Premalatha, Standing Counsel. ORDER The present writ petition is filed challenging the impugned order of assessment dated 30.03.2022 relating to the assessment year 2014-15. 2. After submitting a brief while, the learned counsel for the petitioner would submit that the impugned order suffers from lack of jurisdiction, to which the learned counsel for the respondents would submit that an appeal has already been filed challenging the impugned order, which is pending in Appeal No.NFAC/2014-15/10126232 before the second respondent. In response, the learned counsel for the petitioner W.P.No.38339 of 2024 would submit that they may be granted liberty to raise issues of jurisdiction in the appeal and they would also request that the appellate authority may dispose of the appeal within the specified time line. 3. The learned counsel for the respondents would submit that the appeal shall be disposed of within a period of three months. 4. In view thereof, the writ petition stands disposed of. The Appellate Authority shall dispose of the appeal in accordance with law within a period of three (3) months from the date of receipt of a copy of this order. It is always open to the petitioner to raise all contentions including issues on jurisdiction before the Appellate Authority. It is made clear that this Court has not expressed any views with regard to the merits of the appeal, the concerned authority shall dispose of the appeal on its own merits and in accordance with law. No costs.Consequently, connected miscellaneous petitions are closed. 02.01.2025 Speaking (or) Non Speaking Order W.P.No.38339 of 2024 Neutral Citation: Yes/Noshk MOHAMMED SHAFFIQ, J. To shk 1.Income Tax Officer, Non-Corporate Ward 15(1) Wanapathy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2.National Faceless Assessment Centre, Ministry of Finance, Delhi 110 003. W.P.No.38339 of 2024 and W.M.P.Nos.41522 and 41524 of 2024 02.01.2025