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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
M/s.Sakura Autoparts India Private Limited – Appellant
Versus
Assessment Unit, Income Tax Department, Ministry of Finance, Delhi – Respondent
| Table of Content |
|---|
| 1. remits cases for fair assessment and opportunities. (Para 1 , 2 , 14) |
| 2. examines legality of tax penalty orders. (Para 3 , 8 , 11) |
| 3. natural justice violations due to lack of evidence access. (Para 4 , 10 , 12) |
COMMON ORDER
By this Common order, all these writ petitions are being disposed of.
2. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents.
3. In these Writ Petitions, the petitioner has challenged the draft assessment order dated 04.03.2025, assessment order dated 03.04.2025 and the consequential penalty orders dated 31.12.2025 passed for the Assessment Year
2022-2023.
4. Earlier, the petitioner was issued with a detailed Show Cause Notice dated 11.02.2025. There is no dispute regarding the issuance of the said notice.
The petitioner submitted a reply to the show Cause Notice on 20.02.2025. 5. However, on the same date, i.e., 20.02.2025, the petitioner also submitted a representation requesting further time to submit additional details and sought an extension up to 07.03.2025. Despite the request for extension of time, the respondent passed the impugned draft assessment order dated
04.03.2025.
6. The draft asses
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