Writ Petition not maintainable against an appealable Assessment Order: Madras High Court jdge senthil.kumar ramoorthy

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Writ Petition not maintainable against an appealable Assessment Order: Madras High Court [Read Order]

By Rasheela Basheer – On May 31, 2021 8:12 pm
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Writ Petition – Assessment Order – Madras High Court – Taxscan

The Madras High Court has recently dismissed a writ petition filed by an assessee by observing that a writ petition cannot be maintainable if the same is filed against an appealable assessment order.

The petitioner, a private limited company, has filed a writ petition challenging an assessment order and a demand notice issued under the faceless assessment scheme. The petitioner contended before the Court that the assessment was concluded without providing a reasonable opportunity to the petitioner. The impugned order included unsecured loans and share capital as income in the hands of the assessee while arriving at the total income of Rs.102,77,12,910/-. It was further contended that an appeal filed against the same along with a stay application is still pending before the first appellate authority and the matter has not been taken for hearing to date.

Justice Senthilkumar Ramamurthy observed that the order is appealable and therefore, the writ petition cannot be entertained.

“In view of the fact that the Assessment Order is appealable and such appeal has been filed by the petitioner, I am not inclined to consider the Writ Petition on merits. Nonetheless, in view of the fact that the main issues for consideration in such appeal are limited largely to the inclusion of unsecured loans and share capital as part of the total income of the assessee, I am inclined to direct the expeditious disposal of the appeal pending before the Commissioner of Income Tax (Appeals). Such appeal shall be decided after providing a reasonable opportunity to the petitioner, including a personal hearing if so requested. Accordingly, Writ Petition No.11970 of 2021 is disposed of by directing the Commissioner of Income Tax [Appeals] to dispose of the appeal filed by the petitioner against the Assessment Order dt.26.04.2021 as expeditiously as possible, preferably within a period of two months from the date,” the Court said.