Organization for Eelam Refugees Rehabilitation Vs Assessment Unit (Madras High Court)
In the case of Organization for Eelam Refugees Rehabilitation vs Assessment Unit, the Madras High Court addressed a writ petition challenging a computation sheet dated March 9, 2024, and the accompanying notice of demand dated March 9, 2024.
The petitioner had initially filed their income tax return for the assessment year 2022-2023. Following this, they received an intimation under Section 143(1) of the Income Tax Act, 1961, wherein the return was processed, and the refund claim was accepted. Subsequently, the assessment was selected for scrutiny. As a result, an assessment order dated March 9, 2024, was issued, accepting the return of income and concluding that no additions were necessary. However, despite this conclusion, the petitioner was called upon to pay a sum of Rs. 5,04,29,383/- according to the computation sheet and demand notice, prompting the filing of the present writ petition.
During the hearing, the counsel for the petitioner drew attention to the assessment order, emphasizing that no additions were proposed concerning the return of income filed by the petitioner. They highlighted apparent errors in the computation sheet and notice of demand, which erroneously demanded the aforementioned sum.
On behalf of the respondents, Mrs. S. Premalatha, learned junior standing counsel, acknowledged the discrepancy between the assessment order and the impugned communications.
