2025 (1) TMI 1497 - HC - Income Tax

Communication Letter of the 1st respondent wherein the petitioner has been reminded by the arrears of income tax of various Assessment Year 2010-2011 to the Assessment Year 2020-2021 - petitioner has also challenged the Impugned Assessment Order passed by the 2nd respondent u/s 143(3) r.w.s.143(3A) and Section 143(3B) - contention of the petitioner that the Impugned Assessment Order was not communicated to the petitioner by the respondents - HELD THAT - The challenge to the Impugned Assessment Order only on the ground that the same was not communicated to the petitioner cannot be countenanced as the petitioner has not only participated in the proceedings but also was communicated with the Impugned Assessment Order dated 07.04.2021 through web portal. The petitioner has altered the E-mail ID and therefore the petitioner has not received communication of passing of the Impugned Assessment Order dated 07.04.2021 through E-mail ID. Demand in the Impugned Communication Letter for the Assessment Year 2018-2019 demanding a sum of Rs. 7, 07, 61, 360/- from the petitioner would be in line with the computation u/s 156 which would have accompanied with the Impugned Assessment Order dated 07.04.2021. The petitioner has however not kept a copy of the same along with typed set of papers. It is therefore open to the petitioner to file an appeal before the Appellate Commissioner under Section 246A of the Income Tax Act 1961 against the Impugned Assessment Order dated 07.04.2021 since the present Writ Petition was filed on 09.09.2022. Liberty is granted to the petitioner to file a statutory appeal under Section 246A within a period 30 days from the date of receipt of a copy of this order. Stay of recovery of tax - As it is open to the petitioner to workout his remedy u/s 220(6) of the Income Tax Act 1961 before the AO.

Summary

In the case before the Madras High Court, presided over by Honourable Mr. Justice C. Saravanan, the petitioner challenged two primary issues: the Impugned Communication Letter dated 12.08.2022 and the Impugned Assessment Order dated 07.04.2021. The petitioner contested the tax liabilities for Assessment Years 2010-2011 to 2020-2021, specifically highlighting a tax liability of Rs. 7,07,61,360/- for the Assessment Year 2018-2019.The petitioner claimed that the Impugned Assessment Order was not communicated via the web portal, which was a significant ground for challenging the order. However, the court noted that the petitioner had participated in the proceedings and had received communication through the web portal, despite altering the E-mail ID.The court held that the petitioner's challenge on the grounds of non-communication could not be sustained. The demand in the Impugned Communication Letter was consistent with the computation under Section 156 of the Income Tax Act, 1961. The court granted the petitioner the liberty to file an appeal under Section 246A of the Income Tax Act, 1961, within 30 days from the receipt of the order. Additionally, the petitioner could seek a stay of recovery under Section 220(6) of the Income Tax Act, 1961 before the Assessing Officer. The writ petition was disposed of with no order as to costs, and related motions were closed.