Grand Housing Private Limited v. The Assistant Commissioner Of Income Tax, Corporate Circle 2(1)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 26.04.2022 CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR WRIT PETITION NO.10219 OF 2022ANDW.M.P.NOS.9922 AND 9924 OF 2022 Grand Housing Private Limited,Represented by Director, Mr.Vijay Surana J,No.2, Grand Square, 2[nd] Floor,Aravamuthan Garden Street,Egmore, Chennai - 600 008. ... Petitioner -Vs- 1. The Assistant Commissioner of Income Tax, Corporate Circle 2(1), 121, M.G.Road, Nungambakkam, Chennai - 600 034. 2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment, Delhi. ... Respondents PRAYER:- Writ Petition under Article 226 of the Constitution of Indiapraying for the issuance of a Writ of Certiorarified Mandamus,calling for the records of the respondents contained in itsnotice bearing DIN & Notice No.ITBA/AST/148/2020-21/1031517056(1), dated 16.03.2021 issued by the first respondent underSection 148 of the Income Tax Act, 1961 for PAN: forAssessment Year 2013-14 and all proceedings in furtherancethereof, including the assessment order bearing DIN:ITBA/AST/S/147/2021-22/1042185326(1), dated 30.03.2022 passed by the secondrespondent under Section 147 r/w Section 144B of the Income TaxAct, 1961 for PAN : for Assessment Year 2013-14 andto quash the same as arbitrary, illegal and unjust toconsequently forbear the respondents or its superiors, subordinates, agents etc., from re-assessing the petitioner'sincome for the assessment year 2013-14 under Section 147 of theIncome Tax Act, 1961. ORDER The petitioner is an assessee under the respondents. For theAssessment Year 2013-14, in order to reopen the assessment underSection 147 of the Income Tax Act, 1961 (in short "the Act"),notice under Section 148 of the Act was issued on 16.03.2021. 2. In response to the same, on 11.08.2021, the petitionerassessee filed return and he sought for the reasons which hadbeen given along with 143(2) notice dated 25.01.2022 by way ofannexure. 3. Though it was questioned by the petitioner that, no suchannexure was readily available along with 143(2) notice dated25.01.2022, it is the stand of the Revenue that, that annexurealso was form part of the notice. 4. Subsequently, two times, 142(1) notices were issued andboth times response had been made by the petitioner and finallyshow cause notice on 23.03.2022 was issued, which was alsoresponded electronically by the petitioner assessee on26.03.2022, thereafter, order of assessment under Section 147r/w 144B of the Act was passed by the Revenue on 30.03.2022,which is under challenge in this writ petition. 5. Heard Ms.Ashwini Vaidalingam, learned counsel appearingfor the petitioner, though she made some attempt citing thereason that, certain documents though sought for by thepetitioner assessee, the same had not been provided, therefore,that makes the impugned order of assessment infirm, this Courtis not impressed with the same, as the entire procedure has tobe followed has already been followed by the Revenue and in turnnotice was issued, response was also given by the petitionerassessee and ultimately after issuing final show cause notice,for which also the petitioner has responded, the Revenue haspassed the assessment order which is impugned herein. 6. Therefore in this process, I do not find any proceduralirregularity as contemplated under various provisions of theIncome Tax Act, 1961 as well as the procedure, which was held by https://hcservices.ecourts.gov.in/hcservices/ 6. Therefore in this process, I do not find any proceduralirregularity as contemplated under various provisions of theIncome Tax Act, 1961 as well as the procedure, which was held by https://hcservices.ecourts.gov.in/hcservices/ the Hon'ble Supreme Court in GKN Driveshafts (India) Limited Vs.Income Tax Officer and others reported in (2003) 259 ITR 19(SC). Therefore the impugned order which is under challenge inthis writ petition cannot be successfully challenged, as thepetitioner can very well go before the Appellate Authority tofile a regular quantum appeal before the Commissioner Appeal.Hence, this writ petition is not maintainable for the saidreason of non exhausting the alternative efficacious remedy andaccordingly, it is liable to be dismissed. 7. Accordingly, this writ petition is dismissed. No costs.Consequently, connected miscellaneous petitions are alsodismissed. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar tsvnTo1. The Assistant Commissioner of Income Tax, Corporate Circle 2(1), 121, M.G.Road, Nungambakkam, Chennai - 600 034.2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment, Delhi. +1cc to M/s.Suhrith Parthasarathy, Advocate, S.R.No.28263+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.28803 W.P.NO.10219 OF 2022 AD(CO)PBS/24/05/2022 https://hcservices.ecourts.gov.in/hcservices/