A.chandrasekaran v. The Income Tax Officer-Ward-1(1), Tirupur Range

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.12.2019 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANANW.P.No.37894 of 2015and M.P.No.1 of 2015 A.Chandrasekaran ... PetitionerVs.The Income Tax Officer-Ward-1(1),Tirupur Range,121, 60 Feet Road,Tirupur-641 602.... RespondentPrayer: Writ Petition is filed under article 226 of theConstitution of India, writ of Certiorari, calling for therecords on the files of the respondent in PAN/GIR.No.AERPC 1709H dated 31.03.2015 and quash the same.For Petitioner: Mr.R.SenniappanFor Respondents : Mr.A.N.R.Jayaprathap Standing CounselO R D E R This petition is filed to call for the records on thefile of the respondent in PAN/GIR.No.AERPC 1709 H dated31.03.2015 and quash the same. 2. The petitioner has filed the present writ petitionagainst the impugned order dated 31.03.2015 on the ground thatthe notice invoking Section 148 of the Income Tax Act, 1961,was not served on petitioner. After going through the impugnedorder passed by the respondent, it is noticed that Mr.G.S.Selvanappeared on behalf of the petitioner and filed hisauthorisation. Therefore, the contention of the petitioner thatthe notice under Section 148 of the Income Tax Act, 1961 was notserved on petitioner cannot be countenanced. Further as perSection 292BB of Income Tax Act, 1961, it shall be deemed thatany notice under any provision of this Act, which is required tobe served upon the assessee, has been duly served upon theassessee in time in accordance with the provisions of this Act https://hcservices.ecourts.gov.in/hcservices/ and such assessee shall be precluded from taking any objectionin any proceeding or inquiry under this Act. Notice to anauthorised representatives of an assessee is a notice to theassessee. 3.In any event, the petitioner has an alternative remedyto file an appeal before the Appellate Commissioner underSection 246 of Income Tax Act, 1961 against the impugned order.Hence, without going into the merits of the case, this writpetition is disposed by giving liberty to the petitioner to filean appeal under Section 246 of the Income Tax Act, 1961, within30 days from the date of receipt of a copy of this order and theAppellate Commissioner is directed to dispose the appeal inaccordance with law within a period of three months thereafter. 4. Registry is directed to return the original impugnedorder to the learned counsel for the petitioner. 5. Accordingly, the writ petition is disposed of. Nocosts. Consequently, connected miscellaneous petition is closed. Sd/-Assistant Registrar(CS-III)// True Copy// Sub Assistant Registrar rst ToThe Income Tax Officer-Wood-1(1),Tiruppur Range, 121, 60 Feet Road,Tirppur 641 602. Copy to: The Section Officer, E.R. Section, High Court, Madras. +1CC to Mr.R.Seniappan, Advocate, SR.103226.W.P.No.37894 of 2015and M.P.No.1 of 2015