Case Law Details
Shapoorji Pallonji Solar Holdings Private Limited Vs ITO (Madras High Court)
In a recent judgment, the Madras High Court addressed the writ appeals filed by Shapoorji Pallonji Solar Holdings Private Limited (hereinafter referred to as the appellant) challenging the common order dated 29.03.2023. The order, issued in response to W.P.Nos.9142 and 9145 of 2023, dismissed the writ petitions, emphasizing the lack of extraordinary circumstances to intervene with the assessment order dated 28.12.2022 passed by the assessing authority.
Background
The appellant contested the assessment order and the demand notice, arguing that the order of assessment, which proposed variation under the faceless assessment scheme, exceeded the scope of the show cause notice. The appellant claimed that this violated Section 144B(1)(xii) of the Income-tax Act, 1961. Additionally, it was contended that the impugned show cause notice failed to comply with the provisions of the Act and rules, as it did not provide for the refund of the entitled amount. The appellant argued that both the assessment order and the show cause notice were issued without jurisdiction and should be set aside.
The learned Judge rejected the writ petitions, asserting that the appellant should pursue the statutory appeal filed in January 2023. The court considered the remedy under Article 226 of the Constitution of India as an extraordinary one, concluding that it was invoked as an afterthought and that no extraordinary circumstances were present.
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