Nn 15 Pillur P A C B,Rep By Its Secretary,Pillur, Pillur Post,Sivagangai β 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 β 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 β 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 β 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
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only β not legal, tax or professional advice, and no advocate/CAβclient relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.