C.vijayabaskar v. The Deputy Commissioner Of Income Tax,Central Circle 2(1)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.12.2019 CORAM THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P.No.34970 of 2019and WMP.No.35759 of 2019 C.Vijayabaskar Vs. .. Petitioner The Deputy Commissioner of Income Tax,Central Circle 2(1), No.46, M G Road,Nungambakkam, Chennai-600 034. TN .. Respondent Prayer:- Writ Petition filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofMandamus, to direct the Respondent to permit the Petitioners'through his Authorized Representative to exercise the right ofcross examination of the Respondent's Seven Witnesses asspecified in Schedule-A and to afford proper and adequate finalopportunity to the Petitioner before making any Assessment Orderin the pending Proceedings u/s 153 A in accordance withprinciples of natural justice.SCHEDULE-AiShri J.Sekar Reddy-SRS MiningiiShri Srinivasulu-SRS MiningiiiShri Madhav RaoivShri Mohammed AbdullahvThe Engineer Incharge in M/s.Gridline Surveysand Geospatial Pvt. LtdviShri R.Gopalakrishnan-DVO-IviiShri R.Venkatesan For Petitioner : Mr.Nithyaesh NatrajFor Respondent : Mr.A.P.Srinivas Senior Standing Counsel O R D E R Written instructions dated 19.12.2019 are circulated todayby the revenue counsel, in regard to the opportunity for crossexamination sought of the following seven persons: i.J.Sekar Reddy - SRS Mining, ii.Srinivasulu - SRS Mining, iii. Madhav Rao, iv.Mohammed Abdullah, v.The Engineer in charge in M/s.Gridline Surveys andGeospatial Pvt Ltd, vi.R.Gopalakrishnan - DVO I, vii. R.Venkatesan. 2.As far as the following four persons: i.e., i.Srinivasulu - SRS Mining, ii.Mohammed Abdullah, iii. The Engineer in charge in M/s.Gridline Surveys andGeospatial Pvt Ltd (drone survey), iv.R.Gopalakrishnan - DVO I (drone survey report), are concerned, admittedly opportunity for cross examination hasbeen extended. Learned counsel for the petitioner thus does notpursue the cause of action as far as these individuals areconcerned. 3.As regards (i) Sekar Reddy (ii) Madhav Rao and (iii)R.Venkatesan, the Deputy Commissioner of Income Tax hascategorically stated that no examination has taken place nor anystatements recorded, either in the search or in the assessmentproceedings and hence there is no scope for cross-examination.This is recorded. 4.Learned Senior Standing Counsel for the respondent alsostates on instructions, that any documents yet to be supplied asper pending requests of the petitioner, will be furnished to thepetitioner immediately. This is also recorded. 5.This writ petition is closed as above. No costs.Consequently, connected miscellaneous petition is closed. s/d- Assistant Registrar(CS VII) True Copy Sub-Assistant Registrar To The Deputy Commissioner of Income Tax,Central Circle 2(1), No.46, M G Road,Nungambakkam, Chennai-600 034. TN +1 CC to Mr.A.P.Srinivas, Advocate sr 106471. +2 Ccs to Mr. Nithyaesh Vaibhav, Advocate sr 106172. W.P.No.34970 of 2019and WMP.No.35759 of 2019 VBA(CO)SP(04/02/2020)