A.kamatchiprop.suba Garments v. Income Tax Officer Ward 2(5) Income Tax Office, 15 Gandhiji Road, Erode 638 001

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED :24.06.2019CORAMTHE HON'BLE MR.JUSTICE M.SUNDARW.P.Nos.14155 to 14159 & 14177 to 14181 of 2018 Sri Thenu Silksrep.by one of the Partner R.Dharuman214, Sathya Main Road, P Puliampatti Sathy Taluk 638 459Tamil Nadu ...Petitioner in W.P.Nos.14155 & 14177/2018 Prop. R.Dharuman,Sri Thenu Textiles394, Sathya Main Road, P Puliampatti Sathy Taluk 638 459Tamil nadu ...Petitioner in W.P.Nos.14156 & 14178/2018 R.MurugesanProp.Sri Vinayaga Adavar Adayagam216, Sathy Main Road, P PuliampattiSathy Taluk 638 459Tamil Nadu ...Petitioner in W.P.No.14157&14179/2018R.MoorthyProp.Sri Thenu Sarees454, Sathy Main Road, P PukiampattiSathy Taluk 638459Tamil Nadu...Petitioner in W.P.No.14158&14180/2018 A.KamatchiProp.Suba Garments,15/372, Sathy Main Road, P PukiampattiSathy Taluk 638459Tamil Nadu ...Petitioner in W.P.No.14159 & 14181/2018 Vs 1.Income Tax Officer Ward 2(5) Income Tax Office, 15 Gandhiji Road, Erode 638 001. 2.The Assistant Commissioner of Income Tax Circle-2 Income Tax Office Erode 638 001.3.The Principal Commissioner of Income Tax-2 Income Tax Office 63, Race Course Road, Coimbatore. ....Respondents in all W.Ps. Common Prayer in W.P.Nos.14155 to 14159/2018:- Writ Petitionfiled under Article 226 of the Constitution of India praying toissue a Writ of Certiorari to call for the records relating tothe Notice issued by the 1[st] respondent in Nos.ITBA/AST/S/148/2017-18/1009499523(1), ITBA/AST/S/148/2017-18/ 1009499534(1),ITBA/AST/S/148/2017-18/1009499556(1),ITBA/AST/S/148/2017-18/1009499543(1), ITBA/AST/S/148/2017-18/ 1009499595(1), forthe assesment year 2011-12 dated 28.03.2018, quash the same. Common Prayer in W.P.Nos.14177 to 14181/2018:- Writ Petitionfiled under Article 226 of the Constitution of India praying toissue a Writ of Certiorari to call for the records relating tothe satisfaction recorded under Section 147 of the Income TaxAct, 1961, by the 1[st] respondent dated 17/04/2018, 17/04/2018,17/04/2018, 17/04/2018 & 17/04/2018 in the case of thepetitioner, PAN No. /2018-19ERD, /2018-19ERD, /2018-19ERD, /2018-19ERD, BDOPK1329Q/2018-19/ERD quash the same. For Respondents in all W.P.s : Mr.A.P.Srinivas Senior Standing Counsel (IT) This common order will dispose of these 10 writ petitions. 2. Mr.Niranjan Rajagopalan of M/s.G.R.Associates (Law firm)on behalf of writ petitioners in all these 10 writ petitions andMr.A.P.Srinivas, learned senior Standing Counsel on behalf ofthe 3 official respondents in all these 10 writ petitions arebefore this Court. 3. Both the learned counsel i.e., learned counsel for writpetitioners and learned counsel for Revenue made a common https://hcservices.ecourts.gov.in/hcservices/ For Respondents in all W.P.s : Mr.A.P.Srinivas Senior Standing Counsel (IT) This common order will dispose of these 10 writ petitions. 2. Mr.Niranjan Rajagopalan of M/s.G.R.Associates (Law firm)on behalf of writ petitioners in all these 10 writ petitions andMr.A.P.Srinivas, learned senior Standing Counsel on behalf ofthe 3 official respondents in all these 10 writ petitions arebefore this Court. 3. Both the learned counsel i.e., learned counsel for writpetitioners and learned counsel for Revenue made a common https://hcservices.ecourts.gov.in/hcservices/ submission in unison to the effect that these writ petitionswere filed assailing notices issued under Section 148 of 'IncomeTax Act, 1961' ('IT Act' for brevity), inter alia on the groundthat there is income which has escaped assessment. To be noted,these impugned notices pertain to Assessment Year 2011-12. Alsoto be noted, there are 5 different writ petitions and each writpetitioner has been visited with a similar notice. Each writpetitioner has filed one writ petition assailing such a noticeunder Section 148. Along with such a writ petition assailing thenotice under Section 148 of IT Act, another writ petitionassailing the reasons thereto has also been filed by each of the5 writ petitioners. Therefore, there are 5 writ petitioners,each writ petitioner has filed two writ petitions and that makesit 10 writ petitions in all, which are being disposed of by thiscommon order. Common submission made in unison by both learnedcounsel is that pursuant to the aforesaid impugned notices underSection 148 of IT Act, the writ petitioners assessees have filedreturns. The returns of all 5 writ petitioners have since beenaccepted and assessment orders have been passed on 31.12.2018for assessment year 2011-12 is the common submission made byboth sides in unison. Therefore, it follows as a naturalsequitur that the writ petitioners' campaign has come to an endin these writ petitions. 4. In the light of the narrative supra, recording theaforesaid common submission made in unison by both sides whichbrings to light, the trejactory which these matters have takenpost impugned notices, these writ petitions are disposed of. Nocosts. Sd/- Assistant Registrar(CS V) sk //True Copy// Sub Assistant Registrar To 1.Income Tax Officer Ward 2(5) Income Tax Office, 15 Gandhiji Road Erode 638 001. 2.The Assistant Commissioner of Income Tax Circle-2 Income Tax Office Erode 638 001. 3.The Principal Commissioner of Income Tax-2 Income Tax Office 63, Race Course Road, Coimbatore. W.P.Nos.14155 to 14159 & 14177 to 14181 of 2018 VP(CO) RRS(14/08/2019)