The Madras High Court quashed assessment order as there was difference in date of dispatch and date assessment order.
The petitioner in the writ petition is M/s.Novateur Electrical & Digital Systems Pvt. Ltd.
The writ petition was filed under Article 226 of the Constitution of India challenging the assessment orders for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17 on the ground of violation of principles of natural justice. The petitioner urged the Court to issue the writ of Certiorary.
Raghavan Ramabadran, appeared for the petitioner and K.Vasantha Mala, Government Advocate appeared for the respondents.
The petitioner challenged the respective impugned assessment orders on the grounds that no personal hearing was afforded to the petitioner prior to the passing of the respective impugned assessment orders and though the impugned assessment orders are dated 29.10.2019, the petitioner has received the same only on 30.01.2023.
As a matter of evidence, the petitioner produced the cover in which the impugned assessment orders were enclosed.
The date of dispatch of the impugned assessment orders by the respondent is disclosed as 27.01.2023, though the assessment order is dated 29.10.2019. Therefore the Court believed the statement of the petitioner that they received the assessment orders all dated 29.10.2019 only on 30.01.2023.
The Government Advocate appearing for the respondent produced the written instructions received by the learned Special Government Pleader (Taxes) from the Assistant Commissioner, wherein they have stated that they are prepared to re-do the assessment.
The Court of Justice Abdul Quddhose observed that “For the foregoing reasons, the impugned assessment orders all dated 29.10.2019 have to be quashed and the matters have to be remanded back to the first respondent for fresh consideration on merits and in accordance with law.”
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