M/S CHUNAR CHURK CEMENT LIMITED AND ANOTHER vs. PRINCIPAL COMMISSIONER OF INCOME AND 3 OTHERS

WTAX/4502/2025HC AllahabadUPHC01473362202507 October 20252 pages

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What did the High Court hold?

The High Court disposed of the writ petition based on the statement made by the learned counsel for the revenue. The revenue authorities were directed to ensure that a new password could be generated for the petitioner's PAN No. AADFC4025G via the provided mobile number (9935488844) and email ID (finance.ccclegmail.com). This exercise was to be completed within 15 days. Subsequently, the petitioners would be allowed to file their appeals against the assessment and penalty orders within a further period of one month. These appeals, when filed, were to be treated as having been filed within time, acknowledging that any delay might have been caused by the non-availability of access to the Income Tax Department's e-portal. The court did not explicitly decide on the broader legal question of the department's obligation to provide back-ended support, but rather resolved the immediate issue through the revenue's undertaking.

What were the facts?

The petitioners, M/S Chunar Churk Cement Limited and another, filed a writ petition before the Allahabad High Court. The petitioner sought a writ of mandamus directing the Income Tax Department to provide back-ended support for resetting the password to Chunar Churk Cement Limited on the e-portal. This was to enable them to file appeals against an assessment order and a penalty order, which were mentioned in other prayers of the writ petition. The revenue authorities, through their counsel, made a statement regarding the generation of a new password for the petitioner's PAN No. AADFC4025G via a specific mobile number and email ID.

What were the issues?

1. Whether a writ of mandamus should be issued directing the Income Tax Department to provide back-ended support for resetting the password to Chunar Churk Cement Limited on the e-portal? (Question of law and fact, concerning the right to access the e-portal for statutory filings). Contentions: Assessee: Argued that access to the e-portal was crucial for filing appeals against assessment and penalty orders. They sought a direction for password reset to facilitate this. The specific prayer confined was for back-ended support for password reset. Revenue: Stated that the revenue authorities would ensure a new password could be generated for the petitioner's PAN through a specified mobile number and email ID. No specific legal provisions or precedents were cited in the judgment for the revenue's submission.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4502 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Shri Ashish Bansal, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. While certain other prayers have also been made, after some submissions, Shri Bansal has confined the present petition to prayer no. C, only. Prayer no. C to the writ petition reads as below: "Issue a writ, order or direction in the nature of Mandamus directing the Respondents/Income Tax Department (Respondent No.4) to provide back ended support for resetting of the password to Chunar Churk Cement Limited on the e-portal of the Income Tax Department." 3. On query made, learned counsel for the revenue states, the revenue authorities shall ensure that against the petitioners' PAN No. AADFC4025G, new password may be allowed to be generated through Mobile No. 9935488844 and Email ID - finance.ccclegmail.com. 4. In view of such statement made by learned counsel for Versus Counsel for Petitioner(s) : Ashish Bansal, Rama Goel Bansal Counsel for Respondent(s) : Ankur Agarwal, Gaurav Mahajan M/S Chunar Churk Cement Limited And Another .....Petitioner(s) Principal Commissioner Of Income And 3 Others .....Respondent(s)

the revenue, writ petition stands disposed of in terms of the statement made. Such exercise may be completed within 15 days from today that may allow the petitioners to file their appeal/s against the assessment order and the penalty order (described in prayer no. A and B of the writ petition) within a further period of one month therefrom. Those appeals, when filed, may be treated to have been filed within time as delay may have been caused for reason of non-availability to access of the e-portal of the Income Tax Department. October 8, 2025 Prakhar WTAX No. 4502 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad

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