Wandse Solutions India Private Limited Vs Assessment Unit (Madras High Court)
In the Writ Petition filed by Wandse Solutions India Private Limited, the petitioner challenged an Order dated 18.03.2025 issued by the 1st Respondent under Sections 144 and 144B of the Income Tax Act, 1961. The impugned Order followed multiple notices issued after the petitioner filed its Return of Income on 27.09.2023 for the Assessment Year (AY) 2023-24. The last date for completing the assessment was 31.03.2025. The Order was issued because the petitioner did not respond to the notices, including Show Cause Notices under Section 144B.
The petitioner explained that the non-receipt of notices was due to the resignation of its Executive – Accounts, Mr. Vishal Raj, on 10.04.2024, whose email ID had been used to receive official communications. Consequently, the petitioner argued that the notices went unnoticed. However, the respondents pointed out that the petitioner used the same primary email ID ([email protected]) for filing the Return of Income for AY 2024-25 on 29.09.2024, which contradicted the petitioner’s explanation.
Despite this, the Court noted that the impugned Order was passed without giving the petitioner a proper opportunity to respond. The Court, therefore, granted the petitioner a chance to submit a fresh explanation. The petitioner is required to file a reply to the Show Cause Notice dated 28.02.2025, along with all relevant documents, within 30 days of receiving a copy of the Court order. The documents must also be uploaded on the Income Tax Department’s web portal as instructed.
