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Case Law Details

Case Name : DCIT Vs Salem Sree Ramavilas Chit Company Private Limited (Madras High Court)
Appeal Number : Writ Appeal No.1872 of 2021 & CMP. No. 11916 of 2021
Date of Judgement/Order : 04/08/2021
Related Assessment Year :
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DCIT Vs Salem Sree Ramavilas Chit Company Private Limited (Madras High Court)

 The Deputy Commissioner of Income Tax (Appellant) has filed the current appeal against Order W.P.No.1732 of 2020. dated February 04, 2020 on the ground that the Appellant was not provided with a hearing opportunity and that the Hon’ble High Court of Madras made observations on the merits of the assessment when the dispute was on question of fact, which could not have been done in a writ petition.

Salem Sree Ramavilas Chit Company Private Limited (Respondent) filed a Writ Petition to quash the Assessment Order dated December 27, 2019 regarding the assessment of amount held by the Respondent for the Assessment Year 2017-18. The Hon’ble Madras High Court passed an Order on February 04, 2020 in this regard commenting upon the efficacy and efficiency of the E-Proceeding facility and merits of the assessment which has been challenged in the current appeal.

The Hon’ble Madras High Court observed that no person or Authority can direct the Assessing Officer (“AO”) to complete assessment in a particular manner as the AO has to independently decide an issue and should not be guided by any terms and conditions issued by the superior authority.

Further noted that the Writ Petition dated February 04, 2020 only challenged the Assessment Order dated December 29, 2019 and was not in the nature of Public Interest Litigation (“PIL”) nor a Writ Petition where a declaratory relief was sought for against E-Proceeding facility, therefore, the observations made in this regards are eschewed.

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