Yekediar Farms LLP v. The Assessment Unit
Case at a glance
Outcome
Disposed of
With the above directions, the writ petition is disposed of without any order as to costs
Provisions considered
Key paragraphs
- Para 44. The petitioner approached this Court within about 40 days from the date of the impugned order. The Appellate Authority has power to condone delay. Considering these aspects, it is appropriate that the petitioner’s appeal be received and disposed of on merits if the appeal…
Judgment
WP No. 20480 of 2026__________Page 1 of 4IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 11.06.2026CORAMTHE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHYWP No. 20480 of 2026and WMP Nos. 22014 and 22015 of 2026 Yekediar Farms LLP,Represented By its Designated PartnerA.R.D. Ramachandra Raja 6 Mount Poonamallee Road, Nandambakkam Chennai 600089, Tamil Nadu India...PetitionerVs1.The Assessment Unit, Income Tax Department, New Delhi.
The Deputy Commissioner of Income TaxNon- Corporate Circle 8 (1 ) CHE,Annexure Building V Floor No.121 Mahatma Gandhi Road Chennai 600034 TamilNadu, India...RespondentsPetition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records on the file of the 1st Respondent PANAABFY7401Q and quash the impugned order in ITBA/AST/S/143(3) 2025-26/1086879046 (1) under Section 143 (3) r.w.s 144B of the Income Tax Act, 1961 dated 05.03.2026 passed by the 1st Respondent for the AY 2024-2025 as illegal and without jurisdiction. For Petitioner: Mr.Raghav Rajeev Menonfor Mr.R.SivaramanFor Respondents: Ms.S.Premalatha, Senior Panel CounselORDERAn assessment order dated 05.03.2026 under Section 143(3) read with Section 144 B of the Income Tax Act, 1961 is assailed primarily on https://www.mhc.tn.gov.in/judis WP No. 20480 of 2026__________Page 2 of 4the ground that the petitioner was not provided a video conference hearing.2. Learned counsel for the petitioner submits that the petitioner was unable to click on the tab for a video conference hearing and that this has caused prejudice. He seeks another opportunity on that ground.
On perusal of the impugned assessment order, it appears that the petitioner’s submissions were taken into consideration while issuing such order. Therefore, the appropriate course of action for the petitioner is to challenge the order by way of a statutory appeal, if aggrieved.
Operative part
The petitioner approached this Court within about 40 days from the date of the impugned order. The Appellate Authority has power to condone delay. Considering these aspects, it is appropriate that the petitioner’s appeal be received and disposed of on merits if the appeal is filed within fifteen days from the date of receipt of a copy of this order.5. With the above directions, the writ petition is disposed of without any order as to costs. Consequently, connected miscellaneous petitions are closed.11.06.2026Index: Yes/NoNeutral Citation: Yes/Nommi https://www.mhc.tn.gov.in/judis WP No. 20480 of 2026__________Page 3 of 4To1.The Assessment Unit, Income Tax Department, New Delhi. 2. The Deputy Commissioner of Income TaxNon- Corporate Circle 8 (1 ) CHE, Annexure Building V Floor No.121 Mahatma Gandhi Road Chennai 600034 TamilNadu, India. https://www.mhc.tn.gov.in/judis WP No. 20480 of 2026__________Page 4 of 4SENTHILKUMAR RAMAMOORTHY, J.mmiWP No. 20480 of 202611.06.2026
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: With the above directions, the writ petition is disposed of without any order as to costs
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Income Tax Act, 1961.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.