IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.12.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN

WP.Nos.35471, 35483, 35488 of 2025

and

WMP.Nos.35445, 35448, 35462, 35463,35455, 35458 of 2023

Selvaraj Parthiban ... Petitioner in all cases

Vs.

Additional/Joint/Deputy/

Assistant Commissioner of Income Tax

Income Tax Officer

National Faceless Assessment Centre

Delhi … Respondent in all cases

Prayer in WP.No.35471/2023: This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the file of the Respondent and quash the impugned order in ITBA/AST/S/147/2021-22/1041523280(1) passed under Section. 147 r.w Section 144 r/w r/.w 144 B of the Income Tax Act, 1961 dated 24.03.2022 by

the Respondent for the AY 2013-14.

Prayer in WP.No.35483/2023: This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the file of the Respondent and quash the impugned order in ITBA/AST/S/147/2021-22/1041579862(1) passed under Section. 147 r.w Section 144 r/w r/.w 144 B of the Income Tax Act, 1961 dated 25.03.2022 by

the Respondent for the AY 2017-18.

Prayer in WP.No.35488/2023: This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the

records on the file of the Respondent and quash the impugned order in ITBA/AST/S/147/2021-22/1041580199(1) passed under Section. 147 r.w Section 144 r/w r/.w 144 B of the Income Tax Act, 1961 dated 25.03.2022 by the Respondent for the AY 2018-19.

For Petitioner in all cases : Mr.S.Gautham Venkata Narayanan For Respondent in all cases : Mrs.S.Premalatha Senior Standing Counsel

COMMON ORDER

Mrs.S.Premalatha, learned Senior Standing Counsel takes notice for the Respondent.

In WP.Nos.35483, 35488 of 2025:

2. By this common order, these two Writ Petitions have been disposed of. In these Writ Petitions, the petitioner has challenged the respective orders both dated 25.03.2022 passed under Section 147 r/w 144, 144-B of the Income Tax Act, 1961 for the respective Assessment years. The petitioner has not filed return of income and therefore, the impugned Assessment Orders have been passed after notices were issued under Section 144 of Income Tax Act on

26.03.2021.

3. The case of the petitioner is that the petitioner had altered the e-mail id on 20.03.2019. Despite the same, no notice was served on the petitioner before the Assessment Orders were passed or before the notices were issued to the petitioner.

4. In the counter that have been filed it has been stated that even though the notices that was served through old e-mail id which had remain unanswered, the petitioner was also served with the notices through RPAD which was also acknowledged. However, the petitioner failed to respond to the notices that preceded the respective impugned orders dated 25.03.2022. Thus, the Respondents cannot found fault for passing the respective order dated

25.03.2022.

5. Having considered the submissions made by the learned counsel for the Petitioner and the learned Senior Standing Counsel, challenge to the respective impugned orders both dated 25.03.2022 for the Assessment Years 2017-18 and 2018-19 on the grounds raised in the affidavit filed in support of the present writ petition, cannot be countenanced.

6. However, considering the facts that the orders have been passed invoking Section 144 of the respective GST Enactment Act, the case is remitted back to the respondent to re-do the exercise subject to petitioner depositing 20%

of the disputed tax which the petitioner would have been required to deposit as a condition for stay of the recovery proceedings had the petitioner filed an appeal before the Appellate Commissioner against the impugned order.

7. Subject to petitioner depositing 20% of the disputed tax amount, the respondent shall take up the case and dispose the same on merits. Needless to state petitioner shall be heard before final