B.prakash Chand v. The Commissioner Of Income Tax-Viii,3[Rd] Floor, Main Building

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Mamtha B.Prakash Chand... Petitioner inW.P.No.14367/2011 Vs. The Commissioner of Income Tax-VIII,3[rd] Floor, Main Building,121, Nungambakkam High Road,Nungambakkam, Chennai-600 034. ... Respondentin both the W.Ps. Petitions filed under Article 226 of the Constitution ofIndia praying for issuance of Writ of Certiorarified Mandamus,to call for the records of the impugned order Nos. C.No.22(3)/CIT-VIII/264/2009-10&C.No.22(5)/CIT-VIII/264/2009-10respectively, dated 25.03.2011, passed by the respondent andquash the same and directing the respondent to consider thepetitioner's plea for the grant of refund of tax by excludingthe capital gains on agricultural land and interest on therefunded amount. For Petitioner :Mr.V.S.JayakumarFor Respondent :Mr.J.Narayanaswamy,Senior Standing Counsel Heard Mr.V.S.Jayakumar, learned counsel for the petitionerand Mr.J.Narayanaswamy, learned Senior Standing Counsel for therespondents. 2.The petitioners in these two writ petitions are related,in the sense that the petitioner in W.P.No.14366 of 2011 is thedaughter-in-law of the petitioner in W.P.No.14367 of 2011. The https://hcservices.ecourts.gov.in/hcservices/ petitioners have impugned the orders passed by the respondentunder Section 264 of the Income Tax Act, 1961 (hereinafterreferred to as “the Act”), wherein the respondent held that hefinds no reason to revise the intimation sent to the assesseeaccepting the income tax return under Section 143(1) of the Act. 3.It may not be necessary for this Court to test thecorrectness of the impugned proceedings, as the writ petitionershave availed an alternate remedy available under the Act byfiling a petition under Section 154 of the Act, vide petitiondated 13.06.2011 and dated 'Nil' respectively, before theassessing officer viz., the Deputy Commissioner of Income TaxCircle I(I), Vellore and the said petitions are pending beforethe authority. Therefore, the learned counsel for thepetitioners submitted that direction may be issued to theassessing officer to dispose of those petitions in accordancewith law. 4.Learned Senior Standing Counsel for the respondentsubmitted that if the petitions are pending with the assessingofficer, then reasonable time should be granted to the assessingofficer to consider the same on merits. It is seen that thesaid petitions were sent by the petitioners by speed post on17.06.2011, and in all probabilities, they should be availablein the assessment file. 5.In the light of the above, these writ petitions aredisposed of by directing the Deputy Commissioner of Income taxCircle I(I), Vellore, to consider the petitioners' petitionsfiled under Section 154 of the Act, dated 13.06.2011 and 'Nil'and pass orders on merits and in accordance with law afteraffording an opportunity of personal hearing to the authorizedrepresentative of the petitioners. By way of abundant caution,the petitioners are directed to present copies of the petitions,along with a copy of this order by appearing in person beforethe assessing officer. Since the assessing officer is not aparty to these writ petitions, Registry is directed tocommunicate the copy of this order to the Deputy Commissioner ofIncome Tax Circle I(I), Vellore. No costs. Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar abr https://hcservices.ecourts.gov.in/hcservices/ To 1.The Commissioner of Income Tax-VIII, 3[rd] Floor, Main Building, 121, Nungambakkam High Road, Nungambakkam, Chennai-600 034. 3[rd] Floor, Main Building, 121, Nungambakkam High Road, Nungambakkam, Chennai-600 034. 2.The Deputy Commissioner of Income tax, Circle I(I), Vellore. Circle I(I), Vellore. +2 ccs to Mr.V.S.Jayakumar Advocate sr 908+2 ccs to Mr.J.Narayanaswamy Advocate sr 1715 & 1716 W.P.Nos.14366 and 14367 of 2011 vgI(co)aa30/01/2018