High Court Allows Belated Appeal Against Income Tax Reassessment Under Sections 147/144B

The Shanmugavel Nadar Pethaiya Nadar (petitioner) filed a petition under Article 226 of the Constitution of India for the issuance of a Writ of Certiorarified Mandamus; to call for the records related to the Assessment order passed by the Assessment Unit (respondent) dated 12/12/2024 and quash the same as illegal and influence the respondent to consider the Income Tax Return filed by the petitioner.

The Experienced counsel made notice for the respondent. The petitioner is against the challenged order before the Madras High Court, dated 12/12/2024 passed under Section 147 r/w 144 r/w 144B of the Income Tax Act, 1961.

The Court believes that the petitioner has not participated in the proceedings and therefore, the challenged order has been passed under Section 144 of the Income Tax Act, 1961.

The court says that the challenge to the impugned order at this belated point in time cannot be countenanced. But liberty can be provided to the petitioner to file a statutory appeal before the Appellate Commissioner in terms of section 246A of the Income Tax Act, 1961, along with the formal attachment for condoning the delay under Section 249(3) of the Income Tax Act, 1961.

The petitioner is ordered to file an appeal along with a formal application to condone the delay before the appellate Commissioner within a time of 15 days from the date of receipt of a copy of this order.

In case, such an appeal and application are filed within the given time, the same will be entertained and disposed of on facts and in accordance with law by the Appellate Commissioner as quickly as possible, specifically within a period of six months from the date of filing of the appeal mentioned. The Court declares that it is open for the petitioner to move an appropriate application for staying the operation of the order or for keeping the recovery proceedings in the operation of the manner prescribed under the Act.