W.A.No.2396 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.07.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN W.A.No.2396 of 2025 and C.M.P.Nos.18263 and 18267 of 2025 Perur Builders Private Limited Rep. by its Authorized Signatory, K.C.Palanisamy No.78, Cheran Towers Arts College Road Coimbatore-641 018 Appellant Vs 1.The Income Tax Officer Corp Ward I - Coimbatore, Coimbatore Main Building, 63, Race Course Road, Coimbatore – 641 018. 2.The Central Board of Direct Taxes Department of Revenue Ministry of Finance, North Block, New Delhi-110 002 ____________ https://www.mhc.tn.gov.in/judis W.A.No.2396 of 2025 3.The National Faceless Assessment Center Income Tax Department, Ministry of Finance, New Delhi – 110 002. Respondents PRAYER : Appeal filed under Clause 15 of the Letters Patent against the order dated 4.4.2025 passed by the learned Single Judge in W.P.No.12160 of 2025. For Appellant: Mr.N.Ramakrishnan assisted by Ms.S.Krishnasree for M/s.ARK Law Associates For Respondents: Ms.M.Sheela and Mr.H.Siddarth Standing Counsel JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard Mr.N.Ramakrishnan, learned counsel for the appellant, and Mr.H.Siddarth, learned Standing Counsel for the respondents. 2. The issue raised in this appeal is as to whether assessment proceedings could be drawn by the Jurisdictional Assessing Officer or under the Faceless Assessment Scheme. ____________ https://www.mhc.tn.gov.in/judis W.A.No.2396 of 2025 3. The aforesaid issue is answered by a Division Bench of this Court in the case of TVS Credit Services Ltd v. Deputy Commissioner of Income Tax and others [Order dated 24.6.2025 in WP No.22402 of 2024 and batch cases]. In fact, conflict in the view taken by learned Single Judges led to reference made before the Division Bench and it has been answered that the reassessment could be done only in the manner provided under the Faceless Assessment Scheme. 4. Therefore, in that view of the matter, the appeal deserves to be allowed and is, accordingly, allowed. The impugned order passed by the learned Single Judge is set aside. The writ petition stands allowed and the reassessment notice stands quashed. There shall be no order as to costs. Consequently, interim applications stand closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J) 30.07.2025 Index : Yes/No Neutral Citation : Yes/No sasi ____________ https://www.mhc.tn.gov.in/judis W.A.No.2396 of 2025 To: 1.The Income Tax Officer Crop Ward-I- Coimbatore, Coimbatore Main Building, 63, Race Course Road, Coimbatore - 018. 2.The Central Board of Direct Taxes Department of Revenue Ministry of Finance, North Block, New Delhi-110 002 3.The National Faceless Assessment Center Income Tax Department, Ministry of Finance, New Delhi – 110 002. ____________ https://www.mhc.tn.gov.in/judis W.A.No.2396 of 2025 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi) W.A.No.2396 of 2025 30.07.2025 ____________ https://www.mhc.tn.gov.in/judis