M/S. Eltech Appliances P Ltd.rep. By Its Director Ivth Floor, New v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.P.Nos.35651, 35436, 35441 & 35659 of 2023 M/s. Eltech Appliances P Ltd.Rep. by its Director IVth Floor, New No.71, Old No.63ETA Star House, Sterling RoadNungambakkam, Chennai 600 034PAN AADCE0171C. Petitioner inall W.Ps. .. Vs. 1. The Assistant Commissioner of Income Tax Corporate Circle-2(1) Income Tax Department No.121, Nungambakkam High Road Chennai 600 034. 2. The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi e-Ramp Jawaharlal Nehru Stadium Respondents inall W.Ps. New Delhi 110 003. .. __________ Page 1 of 9 For Petitioner W.P.Nos.35651, 35436, 35441 & 35659 of 2023 :Mr.A.S.Sriraman For Respondents :Mr.B.Ramana KumarSenior Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) In the order dated 24.06.2025 passed in the above petitions, the following paragraphs shall be inserted before paragraph 7 and paragraphs renumbered: “7. Keeping open all rights and contentions of parties, including liberty to apply to this Court in case the Revenue succeeds before the Apex Court for revival of these petitions, the notices issued in these petitions are quashed and set aside. 8. In these petitions, apart from the issue of notices issued by JAO instead of FAO, all or many of the issues which were considered in Hexaware Technologies Ltd (supra) are involved. 9. To the extent the issues raised in Hexaware __________ Page 2 of 9 Technologies Ltd (supra) are not covered, those are kept open to be raised at the appropriate stage. 2. Paragraph 7 of the order dated 24.06.2025 shall be replaced with: “With the liberty as noted above, petitions are disposed of. There shall be no order as to costs. Consequently, all interim applications are closed.” 3. Rest of the order remain unaltered. Original order to be corrected. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025 kpl __________ Page 3 of 9 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.P.Nos.35651, 35436, 35441 & 35659 of 2023 & W.M.P.Nos.35638, 35394, 35400, 35622, 35632, 35634, 35618, 35620, 35625, 35631, 35402 & 35390 of 2023 M/s. Eltech Appliances P Ltd.Rep. by its Director IVth Floor, New No.71, Old No.63ETA Star House, Sterling RoadNungambakkam, Chennai 600 034PAN AADCE0171C... Petitioner inall W.Ps. Vs. 1. The Assistant Commissioner of Income Tax Corporate Circle-2(1) Income Tax Department No.121, Nungambakkam High Road Chennai 600 034. __________ Page 4 of 9 W.P.Nos.35651, 35436, 35441 & 35659 of 2023 2. The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi e-Ramp Jawaharlal Nehru Stadium New Delhi 110 003. Respondents in..all W.Ps. Prayer : Petitions filed under Article 226 of the Constitution of India seeking a writ of Certiorari to call for the records of the writ petitioner on the file of the 2[nd] respondent to quash the impugned orders (i) u/s 147 read with Sections 144 & 144B of the Income Tax Act, 1961 dated 25.05.2023 in DIN:ITBA/AST/S/147/2023-24/1053161911(1) for the Assessment year 2014-15, (ii) u/s 271(1)(c) of the Income Tax Act, 1961 dated 01.12.2023 inDIN:ITBA/PNL/F/271(1)(c)/2023-24/1058400943(1)forthe Assessment Year 2014-15, (iii) u/s 271(1)(c) of the Income Tax Act, 1961 dated 05.12.2023 in DIN:ITBA/PNL/S/271(1)(c)/2023-24/1058478574(1) for the Assessment Year 2016-17, and (iv) u/s 147 read with Section 144B of the Income Tax Act, 1961 dated 24.05.2023 in DIN:ITBA/AST/S/147/2023-24/1053149872(1) for the Assessment year 2016-17. For Petitioner :Mr.A.S.Sriraman For Respondents :Mr.B.Ramana KumarSenior Standing Counsel __________ Page 5 of 9 ORDER of the Income Tax Act, 1961 dated 24.05.2023 in DIN:ITBA/AST/S/147/2023-24/1053149872(1) for the Assessment year 2016-17. For Petitioner :Mr.A.S.Sriraman For Respondents :Mr.B.Ramana KumarSenior Standing Counsel __________ Page 5 of 9 ORDER (Order of the Court was made by the Hon'ble Chief Justice) These petitions, we are informed, are pending before the learned Single Judge, in which, the assessees have challenged the notices alleging, inter alia, that the notices are not valid on the ground that they have been issued by a Jurisdictional Assessment Officer (JAO) and not Faceless Assessment Officer (FAO). 2. Today, in a separate order, we have held, relying on a judgment of the Bombay High Court in Hexaware Technologies Limited v. Assistant Commissioner of Income Tax[1] that non-issuance of notice by FAO will make the notice invalid. 3. Counsel states that, therefore, this Court may dispose these petitions accordingly. 4. By consent, these petitions are taken up on board. In view of the 1[2024] 162 taxmann.com 225 (Bom.); 464 ITR 430 (Bom.) __________ Page 6 of 9 W.P.Nos.35651, 35436, 35441 & 35659 of 2023 order passed by us today in a batch of writ petitions starting with W.P.No.22402 of 2024, notices in these petitions are also quashed and set aside. 5. Mr.Ramana Kumar states that if the judgment in Hexaware Technologies Limited (supra) is interfered with by the Apex Court, then liberty be given to the Revenue to take steps as available in accordance with law to revive these notices. Certainly, Revenue will be permitted to revive the show cause notices already issued and take further proceedings in accordance with law. 6. If there are any orders passed consequent to the notices issued, which have been quashed by this order, those consequential orders also stand quashed and set aside. 7. Petitions are disposed. There shall be no order as to costs. Consequently, all the interim applications are closed. __________ Page 7 of 9 W.P.Nos.35651, 35436, 35441 & 35659 of 2023 (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 24.06.2025 Index : Neutral Citation Yes/No :Yes/No kpl To 1. The Assistant Commissioner of Income Tax Corporate Circle-2(1) Corporate Circle-2(1) Income Tax Department No.121, Nungambakkam High Road No.121, Nungambakkam High Road Chennai 600 034. 2. The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi e-Ramp Jawaharlal Nehru Stadium National e-Assessment Centre, Delhi e-Ramp Jawaharlal Nehru Stadium New Delhi 110 003. __________ Page 8 of 9 __________ Page 9 of 9 W.P.Nos.35651, 35436, 35441 & 35659 of 2023 THE HON'BLE CHIEF JUSTICEAND SUNDER MOHAN,J. (kpl) W.P.Nos.35651, 35436, 35441 & 35659 of 2023 24.06.2025