W.P.Nos.21529 of 2022 etc. batch IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.P.Nos.2453, 14296, 23118, 2457, 2461, 10194, 10600, 14538, 14796, 16057, 16273, 16322, 16644, 19027, 19172, 19070, 19179, 19032, 19051, 19066, 19726, 19999, 20199, 20309, 20437, 20599, 20605, 21565, 22274, 22371, 22550, 22843, 22845, 22863, 23099, 23105, 23754, 24606, 24704, 26622, 26682, 26690, 32585, 34200, 34323, 34328, 34879, 34882 of 2024; 30790 of 2022; 1006 & 5019 of 2025 W.P.No.2453 of 2024 Vijay .. Petitioner Vs. 1. Income Tax Officer Non-Corporate Ward 17(7) Income Tax Office, BSNL Tower 16, Greams Road Chennai 600 006. 2. National Faceless Assessment Centre Ministry of Defence Delhi 110 003. .. Respondents __________ https://www.mhc.tn.gov.in/judis W.P.Nos.21529 of 2022 etc. batch Appearances : Case Number For Petitioner For Respondents WP Nos.2453, 14296, 23118, 2457 & 2461 of 2024 Mr.P.Madhavan Mr.AR.L.Sundaresan, Additional Solicitor General Assisted by Dr.B.Ramaswamy Senior Standing Counsel WP No.10194 of 2024 Mr.A.S.Sriraman Mrs.S.Premalatha Junior Standing Counsel WP No.10600 of 2024 & 30790 of 2022 Mr.A.S.Sriraman Mrs.S.Premalatha Junior Standing Counsel WP No.14538 of 2024 Mr.P.Madhavan Mr.B.Ramana Kumar Senior Standing Counsel WP No.14796 of 2024 Mr.A.S.Sriraman Dr.B.Ramaswamy Senior Standing Counsel WP No.16057 of 2024 Mr.N.V.Balaji Mr.B.Ramana Kumar Senior Standing Counsel WP No.16273 of 2024 Ms.Vandana Vyas Dr.B.Ramaswamy Senior Standing Counsel WP No.16322 of 2024 Mr.Veerabathran Prasanth M Mrs.S.Premalatha Junior Standing Counsel WP No.16644 of 2024 Mr.Sivaraman R Mrs.S.Premalatha Junior Standing Counsel __________ https://www.mhc.tn.gov.in/judis W.P.Nos.21529 of 2022 etc. batch Case Number For Petitioner For Respondents WP Nos.19027, 19172, 19070, 19179, 19032, 19051 & 19066 of 2024 Mr.A.S.Sriraman Dr.B.Ramaswamy Senior Standing Counsel WP No.19726 of 2024 Mr.R.Sivaraman Mrs.S.Premalatha Junior Standing Counsel WP No.19999 of 2024 Mr.A.S.Sriraman Dr.B.Ramaswamy Senior Standing Counsel WP No.20199 of 2024 Ms.Vardhini Karthik For Mr.Rajkumar P Dr.B.Ramaswamy Senior Standing Counsel WP No.20309 of 2024 Mr.N.V.Balaji Dr.B.Ramaswamy Senior Standing Counsel WP No.20437 of 2024 Mr.Sivaraman P Mr.B.Ramana Kumar Senior Standing Counsel WP No.20599 of 2024 Mr.R.Venkat Narayanan For M/s.Subbaraya Aiyar Padmanabhan Mrs.S.Premalatha Junior Standing Counsel WP No.21565 of 2024 Dr.C.P.Ramaswami Mr.A.P.Srinivas Senior Standing Counsel WP No.22274 of 2024 Mr.P.Madhavan Dr.B.Ramaswamy Senior Standing Counsel WP No.22371 of 2024 Mr.P.Madhavan Mr.B.Ramana Kumar Senior Standing Counsel WP No.22550 of 2024 Mr.Sivaraman R Mr.B.Ramana Kumar Senior Standing Counsel __________ https://www.mhc.tn.gov.in/judis W.P.Nos.21529 of 2022 etc. batch Case Number For Petitioner For Respondents WP Nos.22843 & 22845 of 2024 Mr.R.Venkat Narayanan For M/s. Subbaraya Aiyar Padmanabhan Mr.B.Ramana Kumar Senior Standing Counsel Assisted by Mr.S.Prabhu Mukunth Arunkumar Junior Standing Counsel WP No.22863 of 2024 Mr.P.Madhavan Mr.B.Ramana Kumar Senior Standing Counsel WP Nos.23099 & 23105 of 2024 Mr.R.Sivaraman Dr.B.Ramaswamy Senior Standing Counsel WP No.23754 of 2024 Mr.S.P.Chidambaram Mr.B.Ramana Kumar Senior Standing Counsel WP No.24606 of 2024 Mr.T.Banusekar Mrs.S.Premalatha Junior Standing Counsel WP No.24704 of 2024 Mr.Suhrith Parthasarathy Mr.V.Mahaligam Senior Standing Counsel WP No.26622 of 2024 Mr.A.S.Sriraman Dr.B.Ramaswamy Senior Standing Counsel WP Nos.26682 & 26690 of 2024 Mr.R.Venkat Narayanan For M/s. Subbaraya Aiyar Padmanabhan Dr.B.Ramaswamy Senior Standing Counsel WP No.32585 of 2024 Mr.Sivaraman R Mr.B.Ramana Kumar Senior Standing Counsel WP No.34200 of 2024 Mr.A.S.Sriraman Mr.B.Ramana Kumar Senior Standing Counsel __________ https://www.mhc.tn.gov.in/judis W.P.Nos.21529 of 2022 etc. batch Case Number For Petitioner For Respondents WP Nos.34323 & 34328 of 2024 Mr.R.Venkat Narayanan For M/s. Subbaraya Aiyar Padmanabhan Mr.V.Mahalingam Senior Standing Counsel WP Nos.34879 & 34882 of 2024 Mr.R.Venkat Narayanan For M/s. Subbaraya Aiyar Padmanabhan Mr.V.Mahalingam Senior Standing Counsel WP No.1006 of 2025 Mr.A.S.Sriraman Mr.V.Mahalingam Senior Standing Counsel WP No.5019 of 2025 Mr.P.Madhavan Dr.B.Ramaswamy Senior Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) In the order dated 24.06.2025 passed in the above petitions, the following paragraphs shall be inserted before paragraph 7 and paragraphs renumbered: “7. Keeping open all rights and contentions of parties, including liberty to apply to this Court in case the Revenue succeeds before the Apex Court for revival of these petitions, the notices issued in these petitions are quashed and set aside. __________ https://www.mhc.tn.gov.in/judis W.P.Nos.21529 of 2022 etc. batch 8. In these petitions, apart from the issue of notices issued by JAO instead of FAO, all or many of the issues which were considered in Hexaware Technologies Ltd (supra) are involved. 9. To the extent the issues raised in Hexaware Technologies Ltd (supra) are not covered, those are kept open to be raised at the appropriate stage. 2. Paragraph 7 of the order dated 24.06.2025 shall be replaced with: “With the liberty as noted above, petitions are disposed of. There shall be no order as to costs. Consequently, all interim applications are closed.” 3. Rest of the order remain unaltered. Original order to be corrected. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.) 03.07.2025 kpl __________ https://www.mhc.tn.gov.in/judis