C.krishnamurthy v. Income Tax Officer,Ward 1(1) Erode

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.07.2015 CORAM THE HONOURABLE MR.JUSTICE T.RAJA Writ Petition No.20873 of 2015 C.Krishnamurthy ... Petitioner Vs 1.Income Tax Officer,Ward 1(1) Erode. 2.Joint Commissioner of Income Tax,Range II, 15 Gandhiji Road,Erode 638 001. ... Respondents Writ Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of certiorarified Mandamus calling for therecords relating to communication of the first respondent inRef.PAN/ /2006-07 & 2007 – 08 dated 19.06.2015 and quash thesame and consequently direct the first respondent to furnish thecopies of documents as requested in letter dated 05.06.2015 issued bythe petitioner through his authorised representative, forthwith. For Petitioner : Mr.Niranjan RajagopalanFor Respondents : Mr.T.Pramod Kumar Chopda, Senior Standing Counsel for I.T.Department. O R D E R Heard Mr.Niranjan Rajagopalan, learned counsel appearing for thepetitioner and Mr.T.Pramod Kumar Chopda, learned Senior StandingCounsel, who takes notice for the respondents and with theirconsent, the main writ petition itself is taken up for disposal atthe admission stage itself. 2.This writ petition has been filed under Article 226 of theConstitution of India challenging the communication of the firstrespondent in Ref.PAN/ /2006-07 & 2007 – 08 dated 19.06.2015and to direct the first respondent to furnish the copies of documentsas requested in letter dated 05.06.2015 submitted by the petitionerthrough his authorised representative, forthwith. 3. Learned counsel for the petitioner submitted that when aletter dated 05.06.2015 has been submitted by the petitioner throughhis authorised representative before the Income Tax Officer, Ward –1(1), Erode, requesting to furnish a copy of some of the necessarydocuments, the first respondent has rejected the same by order dated19.06.2015, on the ground that the request of the petitioner cannotbe considered as scrutiny assessment has been completed in theassessee case under Section 144 of the Income Tax Act, 1961 andliability for payment of tax has been established on 31.03.2015 anddemand notice has been served on 22.05.2015. 4.But, the said reason assigned by the first respondent in theimpugned order for non furnishing the copy of the documents as soughtfor by the petitioner, cannot be accepted by this Court for thereason that when the petitioner has sought for furnishing of certaindocuments from the first respondent, in all fairness, the firstrespondent could have furnished the same. 5.Mr.T.Pramod Kumar Chopda, learned Senior Standing Counselappearing for the respondents submitted that, since, scrutinyassessment has been completed in the assessee case under Section 144of the Income Tax Act, and liability for payment of tax has beenestablished on 31.03.2015 on the authorised person of the petitioner,the petitioner cannot ask for the proof of despatch of the same. 6.This Court agrees with the said submission made by the learnedSenior Standing Counsel appearing for the petitioner but, evenotherwise, the petitioner is entitled to receive a copy of thedocuments sought for in his letter dated 05.06.2015, which isextracted below:- “Asst. Year : 2006-071)Certified copy of the savings bank accountstated to be maintained by the assessee with UTIBank and date on which the same was received byyour office from the bank. 2)Certified copy of the notice u/s 148 dated30/03/2013 with proof of dispatch of the samefrom your office with date and date on which itwas served and person on whom it was served maybe given.3)Certified copies of the notices u/s 142(1)dated 05.03.2015 and 23/03/2015 with proof ofdispatch of the same from your office with dateand date on which it was served and person onwhom it was served may be given. Asst. Year : 2007-08 2)Certified copy of the notice u/s 148 dated30/03/2013 with proof of dispatch of the samefrom your office with date and date on which itwas served and person on whom it was served maybe given.3)Certified copies of the notices u/s 142(1)dated 05.03.2015 and 23/03/2015 with proof ofdispatch of the same from your office with dateand date on which it was served and person onwhom it was served may be given. Asst. Year : 2007-08 1)Certified copy of the savings bank accountstated to be maintained by the assessee in https://hcservices.ecourts.gov.in/hcservices/ Standard Chartered Bank and date on which thesame was received by your office from the bank. 2)Certified copy of the notice u/s 148 dated30/03/2014 with proof of dispatch of the samefrom your office with date and date on which itwas served and person on whom it was served maybe given. 3)Certified copies of the notices u/s 142(1)dated 05.03.2015 and 23/03/2015 with proof ofdispatch of the same from your office with dateand date on which it was served and person onwhom it was served may be given.” 4. In view of the facts and circumstances of the case, withoutexpressing anything with regard to the merits of the case, I herebydirect the first respondent to furnish all the documents sought forby the petitioner in his letter dated 05.06.2015, to the petitioner,within a period of one week from the date of receipt of a copy ofthis order. 5. With the above direction, the writ petition is disposed of.No costs. Sd/- Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar jbm To 1.Income Tax Officer,Ward 1(1) Erode. 2.Joint Commissioner of Income Tax,Range II, 15 Gandhiji Road,Erode 638 001. +1 cc to M/s. C.R.Associates, Advocate, sr.35373 +1 cc to Mr.T.Pramodkumar Chopda, Senior Standing Counsel for I.T.Department, sr.35245. ku(co), kra(13/08) https://hcservices.ecourts.gov.in/hcservices/