Case Law β€Ί High Court β€Ί Nn 15 Pillur P A C B,Rep By Its Secretar...

Nn 15 Pillur P A C B,Rep By Its Secretary,Pillur, Pillur Post,Sivagangai – v. The Income Tax Officer,The Assessment Unit,Income Tax Department,Ministry Of Finance,New Delhi

High Court 04 Aug 2025 In favour of: Unclear
Forum / Bench
High Court Β· mdubench
Parties
Nn 15 Pillur P A C B,Rep By Its Secretary,Pillur, Pillur Post,Sivagangai – v. The Income Tax Officer,The Assessment Unit,Income Tax Department,Ministry Of Finance,New Delhi
Date of order
04 Aug 2025
Assessment year(s)
2019-2020
Outcome
Other

The order β€” as passed by the High Court

Case summary

In Nn 15 Pillur P A C B,Rep By Its Secretary,Pillur, Pillur Post,Sivagangai – v. The Income Tax Officer,The Assessment Unit,Income Tax Department,Ministry Of Finance,New Delhi, the High Court (2025) decided the matter under Section 139, Section 144, Section 147 of the Income-tax Act.

Decision: The writ petition stands disposed of.

Summary auto-generated from the order below β€” read the full judgment for the complete reasoning.

Sections referenced in this judgment

W.P(MD)No.20635 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.08.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD)No.20635 of 2025 andW.M.P(MD)Nos.15970 and 15973 of 2025 NN 15 Pillur P A C B,Rep by its Secretary,Pillur, Pillur Post,Sivagangai – 630561. ... Petitioner Vs. The Income Tax Officer,The Assessment Unit,Income Tax Department,Ministry of Finance,New Delhi. ...Respondent Prayer:Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the impugned assessment order passed by the respondent in DIN ITBA/AST/S/147/2024-25/1071361622 (1), dated 19.12.2024, quash the same. For Petitioner: Mr.T.Bashyam For Respondent : Mr.N.Dilip Kumar Standing Counsel 1/4 ORDER This writ petition has been filed against the impugned order dated 19.12.2024, passed under Section 147 read with Section 144, 144B of the Income Tax Act, 1961, for the assessment year 2019-2020. 2. It appears that that petitioner had failed to file the regular returns also under Section 139(4) of the Income Tax Act. 3. Under similar circumstances, in a batch of writ petitions, this Court had set aside the assessment order vide its order dated 11.07.2024 in the case of N.N.625 V.Pudur Primary Agricultural Co-operative Credit Society, Rep by its Secretary Vs. The Assessment Unit. 4. The facts are similar to the facts of the present case. 5. Considering the same, the impugned order stands quashed and the case is remitted back to the respondent for fresh consideration on merits. The petitioner shall deposit a sum of Rs.10,000/- to the credit of Siddha Centre,Madurai, Madurai Bench of Madras High Court, Madurai, operated by the Registrar (Administration) (Account No. , IFSC Code- 2/4 W.P(MD)No.20635 of 2025 , Indian Bank, High Court Branch, Madurai). Subject to such payment, the respondents proceed to pass fresh order on merits. 6. The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. 04.08.2025 NCC : Yes / NoIndex : Yes / NoInternet : Yes / Nosn To The Income Tax Officer,The Assessment Unit,Income Tax Department,Ministry of Finance,New Delhi. 3/4 4/4 W.P(MD)No.20635 of 2025 C.SARAVANAN, J.sn W.P(MD).No.20635 of 2025 04.08.2025
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