D.saravanan,The Principal Officer & Managing v. The Principal Commissioner Of Income Tax –

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 11.03.2016 D.Saravanan,The Principal Officer & Managing Partner,M/s.Saravana Foundation,Saravana Apartments,S-1 & 2, C-36, Olcot Road,Besant Nagar, Chennai – 600 090.... Petitioner Vs. 1.The Principal Commissioner of Income Tax – 6, Office of the Principal Commissioner of Income Tax – 6, Chennai, Aayakar Bhawan, 6[th] Floor, Wanaparthy Block, 121, M.G.Road, Nungambakkam, Chennai – 600 034. 2.The Income Tax Officer, Non-Corporate Ward 15(4), Room No.207, 2[nd] Floor, Wanaparthy Block, 121, M.G.Road, Nungambakkam, Chennai – 600 034. ... Respondents Petition filed under Article 226 of The Constitution ofIndia praying to issue a writ of certiorari to call for therecords of the 2[nd] respondent in his impugned show cause noticeProsecution/NCW 15(4)/2015/16 dated 16.02.2016 and quash thesame. The petitioner has filed the above Writ Petition to issue awrit of certiorari to call for the records of the 2[nd] respondentin his impugned show cause notice dated 16.02.2016 and quash thesame. https://hcservices.ecourts.gov.in/hcservices/ 2.By show cause notice dated 03.03.2016, the 2[nd] respondentcalled upon the petitioner to explain why action should not betaken to accord sanction under Section 279(1) of the Income TaxAct authorizing the Assessing Authority to file a requisitecomplaint against him, though the petitioner had given a replyon 29.02.2016 to the notice dated 16.02.2016. 3.On a perusal of the reply, it could be seen that thepetitioner had not addressed all the issues raised by the 2[nd]respondent in the show cause notice. In the reply, thepetitioner has only sought for one year time to make payment andsettle the tax dues. 4.The learned counsel for the petitioner submitted that anopportunity may be given to the petitioner to submit a freshreply addressing all the issues raised by the 2[nd] respondent. 5.Mr.J.Narayanasamy, learned Standing Counsel taking noticefor the respondents submitted that an opportunity may be givento the petitioner to file a fresh reply. 6.Having regard to the submissions made by the learnedcounsel on either side, I direct the petitioner to file a freshreply to the show cause notice dated 16.02.2016 within one weekfrom the date of receipt of a copy of this order. On receipt ofthe fresh reply from the petitioner, the 2[nd] respondent isdirected to pass orders, on merits and in accordance with law,within a period of two weeks thereafter. Till the passing oforders in the show cause notice, the respondents are directednot to proceed further in the matter. 7.With these observations, the Writ Petition is disposed of.No costs. Consequently, the connected miscellaneous petition isclosed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To 1.The Principal Commissioner of Income Tax – 6, Office of the Principal Commissioner of Income Tax – 6, Chennai, Aayakar Bhawan, 6[th] Floor, Wanaparthy Block, 121, M.G.Road, Nungambakkam, Chennai – 600 034. 2.The Income Tax Officer, Non-Corporate Ward 15(4), Room No.207, 2[nd] Floor, Wanaparthy Block, 121, M.G.Road, Nungambakkam, Chennai – 600 034. +1cc to Mr.G.Peranban, Advocate, S.R.No.15604+1cc to Mr.J.Narayanasamy, Advocate, S.R.No.16001 W.P.No.9137 of 2016and W.M.P.No.8138 of 2016 sr(CO)srg(15/03/2016)