W.A.No.720 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN W.A.No .720 of 2024 and C.M.P.No.4903 of 2024 GE Power Conversion India Private Limited, rep. by its Authorised Signatory Balakrishnan Nagarajan, 2nd to 6th Floor, Plot No.29, SP Ramnath Tower, Thiru Vi Ka Industrial Estate, Ekkatuthangal, Guindy, Chennai, Tamil Nadu-600 032. .. Appellant vs 1.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi. 2.The Deputy Commissioner of Income-tax, Corporate Circle 2(1), 121, Mahatma Gandhi Road, Chennai-600 034. .. Respondents ____________ https://www.mhc.tn.gov.in/judis W.A.No.720 of 2024 Prayer: Appeal filed under Clause 15 of the Letters Patent against the order dated 8.9.2023 passed by the learned Single Judge in W.P.No.24133 of 2021. For Appellant : Mr.Thushaar Jarwal For Respondents : Mr.B.Ramanakumar JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Thushaar Jarwal states that the order passed by this Court in W.A.No.1024 of 2024 dated 24.06.2025 [M/s.GE Oil & Gas India Private Ltd. v. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi] will squarely apply. 2. Shri Ramanakumar concurs. 3. Therefore, we, to the extent that the impugned order remits the matter to the Assessing Officer, set aside and quash the impugned order. ____________ https://www.mhc.tn.gov.in/judis W.A.No.720 of 2024 To the extent the order dated 28.09.2021 sets aside the impugned assessment order, it is not interfered with. Appeal is disposed of. There shall be no order as to costs. Consequently, interim application stands closed. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 24.06.2025 Index : Yes/No NC : Yes/No bbr To 1.The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi. 2.The Deputy Commissioner of Income-tax, Corporate Circle 2(1), 121, Mahatma Gandhi Road, Chennai-600 034. ____________ https://www.mhc.tn.gov.in/judis W.A.No.720 of 2024 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr W.A.No.720 of 2024 24.06.2025 ____________ https://www.mhc.tn.gov.in/judis