The Court may set aside an assessment order and remand the matter for fresh consideration where the petitioner agrees to settle a portion of the tax liability as a condition, thereby curing the initial lack of reasonable opportunity.

Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari to call for the records pertaining to the impugned order issued vide FORM DRC-07 in Ref. No. ZD331125212265X dated 12.11.2025 for the assessment year 2021-2022, by the respondent and quash the same.

ORDER

An assessment order dated 12.11.2025 is assailed primarily on the ground that the petitioner was not provided reasonable opportunity to submit supporting documents.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.

4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised.

5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.