Anandram Developers Pvt. Ltd.rep. By Its Director, Mr. Mukundan Vijayan,Having Office At v. Income Tax Officer,Company Ward – 1(1),Aayakar Bhavan,Nungambakkam High Road,Chennai 600 034

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMW.P.No.28100 of 2016 Anandram Developers Pvt. Ltd.Rep. by its Director, Mr. Mukundan Vijayan,Having Office at : No.47 Arcot Road,Saligramam, Chennai 600 093. .. Petitioner Versus Income Tax Officer,Company Ward – 1(1),Aayakar Bhavan,Nungambakkam High Road,Chennai 600 034. .. Respondent Prayer: This Writ Petition is filed under Article 226 of theConstitution of India, seeking for a Writ of Mandamus toconsider the petitioner's request for a rectification of theassessment order, dated 17.11.2011, passed by the Respondent,under Section 154 of the Income Tax Act, 1961, and toconsequently also grant such refunds as are due to thePetitioner along with interest under Section 244A of the IncomeTax Act, 1961. For Petitioner: Mr. Suhrith ParthasarathyFor Respondent : Mr. T.Ravikumar--- O R D E R Heard Mr.Suhrith Parthasarathy, learned counsel appearingfor the petitioner and Mr. T.Ravikumar, learned counselappearing for the respondent. By consent of the learnedcounsel for both sides, the writ petition is taken up for finaldisposal, at the admission stage itself. https://hcservices.ecourts.gov.in/hcservices/ 2. At the first blush, the prayer sought for in the writpetition appears to be innocuous. But, however, theconsequential relief sought for by the petitioner, seeking for apositive direction to grant refund is stoutly opposed by thelearned standing counsel for the respondent / department. Theassessment for the year 2009-10 was completed and an order waspassed on 17.11.2011, along with the notice of demand, underSection 156 of the Income Tax Act, 1961. The Petitioner, ifaggrieved by the order of assessment, was at liberty to file anappeal before the Commissioner of Income Tax, and the period oflimitation is 30 days which would have expired during the thirdweek of December 2011. However, the petitioner thought it fit,not to exercise such an option, but choose to file a petitionunder Section 154 of the Act, on 19.01.2012. This petition issaid to be pending on the file of the respondent and thepetitioner seeks for a direction upon the respondent to considerthe request for rectification. Since with regard to theconsequential relief sought for, this court pointed out that ifthe petitioner seeks for any positive direction as a consequenceto their request for rectification, then the respondent /Department should be granted sufficient time to file theircounted affidavit. 3. Faced with such a situation, the learned counsel forthe petitioner submits that the petitioner will restrict theirrelief sought for in the writ petition only with regard to thefirst limb of the prayer, wherein they have made a request forthe consideration of the petition for rectification. 4. The learned standing Senior Counsel appearing for therespondent submits that if such is the submission made on behalfof the petitioner, then the court may direct the respondent toconsider the petition in accordance with law. 5. In the light of the above discussion, the writpetition stands disposed of, with the direction to the firstrespondent to consider the petition for rectification, dated17.11.2011, and pass orders on merits and in accordance with lawwithin a period of 6 weeks from the date of receipt of a copyof this order. No Costs. True Copy SRK / PVS To Income Tax Officer,Company Ward – 1(1),Aayakar Bhavan,Nungambakkam High Road,Chennai 600 034. +1 cc to M/s.Arun Karthik Mohan Advocate sr 46074+1 cc to Mr.T.Ravikumar Advocate senior standing counsel for Income-Tax Department sr 45841 W.P.No.28100 of 2016 aa24/08/2016