Raj Kumar Jain v. Assessment Unitincome Tax Departmentnational Faceless Assessment
High Court
27 Jun 2025 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Raj Kumar Jain v. Assessment Unitincome Tax Departmentnational Faceless Assessment
Date of order
27 Jun 2025
Assessment year(s)
2019-2020
Outcome
Other
The order — as passed by the High Court
Case summary
In Raj Kumar Jain v. Assessment Unitincome Tax Departmentnational Faceless Assessment, the High Court (2025) decided the matter.
Decision: Accordingly, this writ petition is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.06.2025
CORAM
The HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY
Writ Petition No.28733 of 2024 and WMP.Nos.31330 & 31333 of 2024
Raj Kumar Jain
...Petitioner
Vs.
Assessment UnitIncome Tax DepartmentNational Faceless Assessment.
... Respondent
Writ Petition filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari, calling for the records of the Respondent culminated in the Impugned Order - ITBA/PNL/F/271DA/2024-25/1067567160(1) dated 12.08.2024 for the Assessment Year 2019-2020 under Section 271DA of the Income Tax Act, 1961, consequential Demand Notice - ITBA/PNL/S/156/2024-25/1067564878(1) dated 12.08.2024 issued under Section 156 of the Income Tax Act, 1961 and Computation Sheet - ITBA/PNL/S/271DA/2023-24/1060789279(1) dated 12.08.2024 and quash the same as illegal, arbitrary and devoid of merit.
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W.P.No.28733 of 2024
For Petitioner
: Mr.Akhil Bhansali
For Respondent
: Dr.B.Ramaswamy
Senior Standing Counsel
O R D E R
This Court vide order dated 27.06.2025 in the connected Writ Petition
has set aside the order 08.02.2024. In view of the same, the consequential penalty proceedings dated 12.08.2024 which is impugned in this writ petition is also set aside.
2. Accordingly, this writ petition is allowed. No costs. Consequently, connected Miscellaneous Petitions are closed.
27.06.2025
Index: Yes / No (2/2) Neutral Citation: Yes / No Speaking Order : Yes / No arr
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To
Assessment UnitIncome Tax DepartmentNational Faceless Assessment
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W.P.No.28733 of 2024
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W.P.No.28733 of 2024
KRISHNAN RAMASAMY, J.arr
Writ Petition No.28733 of 2024 and WMP.Nos.31330 & 31333 of 2024
27.06.2025
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