M/S PRAATHAMIKA KRISHIPATTHINA SAHAKARA SANGHA Vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT

JUDGEMENT

(1.) The petitioner has called in question the validity of the Assessment Order dtd. 27/11/2025 at Annexure-D as well as the Computation Sheet at Annexure-D1 as regards the Assessment Year 2021-22. The petitioner has also sought for setting aside of the notice of demand at Annexure-D2.

(2.) At the outset, learned counsel for the petitioner submits that, as against the Assessment Order at Annexures-D and D1, an appeal was filed before the respondent No.4-Commissioner of Income Tax (Appeals). Insofar as the said appeal, the petitioner has filed an application for withdrawal, a copy of which is enclosed.

(3.) In light of the same, the contentions of the petitioner as regards to Annexures-D and D1 are taken up for consideration. The case of the petitioner is that during scrutiny, the case was taken up and a notice under Sec. 148 of the Income Tax Act was issued on 31/3/2025. Subsequently, the petitioner has filed its returns of income for the Assessment Year 2021-22 on 19/6/2025 and the total income declared was only Rs.48,130.00.