Non-Consideration of evidence in Reassessment: Madras HC Directs Petitioner to Seek Appellate Remedy [Read Order]
It was noted that an alternative remedy was available before the Appellate Commissioner and granted the petitioner 30 days to file an appeal under Section 246A(1)(d), directing its disposal on merits within three months
![Non-Consideration of evidence in Reassessment: Madras HC Directs Petitioner to Seek Appellate Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-High-Court-Petitioner-Reassessment-taxscan.jpg "Non-Consideration of evidence in Reassessment: Madras HC Directs Petitioner to Seek Appellate Remedy [Read Order]")
The High Court of Madras in a recent ruling, directed the petitioner to seek an appellate remedy over the non-consideration of evidence in a reassessment proceeding. Palpandi Shanthi Priya, petitioner-assessee, managed administrative and operational functions at M/s. PAL FIN Marketing Associates, a loan recovery agent for HDFC Bank, while her spouse handled recoveries. A notice...
The High Court of Madras in a recent ruling, directed the petitioner to seek an appellate remedy over the non-consideration of evidence in a reassessment proceeding.
Palpandi Shanthi Priya, petitioner-assessee, managed administrative and operational functions at M/s. PAL FIN Marketing Associates, a loan recovery agent for HDFC Bank, while her spouse handled recoveries. A notice under Section 148 was issued on March 25, 2024, for AY 2020-21, based on information under Section 135A about unassessed income. The Principal Commissioner of Income Tax(PCIT), Madurai, approved it on March 23, 2024.
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The petitioner responded on November 11, 2024, with supporting documents showing the income was accounted for, but the reply was not considered, allegedly violating natural justice principles.
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The assessee's counsel stated that Section 246A allowed an appeal against reassessment or faceless assessment under Section 147 read with Section 144B. The respondents' counsel argued that the writ petition was premature and should be taken up before the appellate tribunal.
Read More:Madras HC sets aside Cryptic Tax Assessment Order, Directs Reassessment with Fair Hearing
A single member bench of Vivek Kumar Singh(Justice) noted that the petitioner had an alternative remedy before the Appellate Commissioner and allowed a challenge to the impugned order within 30 days of receiving a copy. It directed the Appellate Commissioner to consider and decide the appeal on merits within three months if filed under Section 246A(1)(d) of the Act.
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In short,the writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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