Madras High Court sets aside order questioning effectiveness of E-Proceeding facility

Last updated: 03 September 2021

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The Madras High Court has set aside a previous order concerning the Income Tax Department's E-Proceeding facility. The court found that the original writ petition improperly commented on the merits of a tax assessment and the effectiveness of the e-governance system. It clarified that Assessing Officers must make independent decisions without undue influence from superior authorities or observations made in writ petitions that go beyond the scope of the case.

Court :
Madras High Court

Brief :
In The Deputy Commissioner of Income Tax v. Salem SreeRamavilas Chit Company Private Limited [Writ Appeal No.1872 of 2021 dated August 04, 2021] The Deputy Commissioner of Income Tax ("the 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.

Citation :
Writ Appeal No.1872 of 2021 dated August 04, 2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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