No Challenge to quash Income Tax Assessment Orders: Madras HC dismisses Petition Against Payment Demand Notice [Read Order]
Since no challenge was made to quash the assessment or appellate orders, and these orders have reached finality, the court found no merit in challenging the demand notice
![No Challenge to quash Income Tax Assessment Orders: Madras HC dismisses Petition Against Payment Demand Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Madras-High-Court-Income-Tax-Assessment-Orders-Income-Tax-Tax-news-Taxscan.jpg "No Challenge to quash Income Tax Assessment Orders: Madras HC dismisses Petition Against Payment Demand Notice [Read Order]")
In a recent ruling, the Madras High Court dismissed the writ petition challenging the income tax demand payment notice of Rs. 17.1 lakhs citing no merits. The court noted that the petitioner did not make any challenge to quash the income tax assessment orders which reached its finality. The bench of Justice K. Rajasekar stated that “Since the assessment order has reached finality...
In a recent ruling, the Madras High Court dismissed the writ petition challenging the income tax demand payment notice of Rs. 17.1 lakhs citing no merits. The court noted that the petitioner did not make any challenge to quash the income tax assessment orders which reached its finality.
The bench of Justice K. Rajasekar stated that “Since the assessment order has reached finality after dismissal of the appeal, the petitioner has to pay the outstanding tax amount as assessed for the year 2017-18 and this Court finds no merits in challenging the demand notice for the payment of amount.”
A writ petition challenging the impugned notices dated April 17, 2024, and April 29, 2024, issued by the Income Tax Department has been dismissed by the court.
The petitioner, Senthurpandi Pathirakali Muthu, an assessee, was directed to pay Rs. 17,11,240 for the assessment year 2017-18, as per the assessment order dated April 12, 2023. The petitioner had appealed this assessment, but the Appellate Authority confirmed the order on October 4, 2023.
The petitioner did not challenge either the original assessment order or the Appellate Authority's confirmation. Consequently, the Income Tax Department issued a demand notice to collect the outstanding tax amount of Rs. 17,11,240 for the 2017-18 assessment year.
The court noted the petitioner’s submissions that they were not given a fair opportunity during the assessment and appeal proceedings. However, since no challenge was made to quash the assessment or appellate orders, and these orders have reached finality, the court found no merit in challenging the demand notice.
The Madras High Court dismissed the writ petition, stating that the petitioner must pay the outstanding tax amount as assessed for the year 2017-18. The dismissal was issued with no order as to costs.
To Read the full text of the Order CLICK HERE
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