K. Rangasamy v. The Income Tax Officer,Office Of The Income Tax Officer,Ward 1(4)Tirupur

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 19.02.2019 CORAMTHE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.4735 of 2019 andWMP.No.5365 of 2019 K. Rangasamy, ...Petitioner Vs 1. The Income Tax Officer,Office of the Income Tax Officer,Ward 1(4)Tirupur. 2. The Income Tax Officer, Office of the Income Tax Officer,Ward 1 (3) Tirupur. ... Respondents .... Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari or anyother appropriation writ, direction or order calling for therecords of the first respondent in its proceedings in PAN: , quash the assessment order dated 30.12.2018 madetherein for the assessment year 2011-12. For Petitioner : Sudakar P.V. For Respondents : Mr. A. P. Srinivas, Senior Standing CounselO R D E R Mr. A.P.Srinivas, learned Senior Standing counsel takesnotice on behalf of the respondents. At request of both sides,the Writ Petition is finally disposed of at the stage ofadmission. 2. The writ petitioner challenges an order of assessmentdated 30.12.2018 passed under section 143(3) read with section147 of the Income Tax Act, 1961 (in short the 'Act') for theassessment year 2011-12. The assessment has been completedbringing to tax an amount of Rs.31,00,000/- that comprise cashdeposits. 3. According to P.V.Sudakar, learned counsel for thepetitioner, no opportunity was given prior to completion of theassessment proceedings. 4. According to the Assessing Officer, the deposit in theassessees' bank account comprises unexplained investment. Anotice under section 142(1) was issued and a show cause noticedated 19.11.2018 served upon the assessee to which there was noresponse. Thereafter, a notice under section 133(6) of the Actwas issued in response to which bank statements were filed. Ashow cause notice dated 12.12.2018 was issued to the assessee inresponse to which the authorized representative of the assesseehas appeared along with the assessees' son. Explanations havebeen furnished by the petitioner that have been rejected asuntenable. 5. The addition concerns consideration for the sale of landin respect of which the petitioner's share was Rs.3,00,000/-.However, the bank account of the assessee revealed a deposit ofa sum of Rs.31,00,000/-, which is stated to have been earnedfrom agricultural operations. The petitioner has, according tothe order of assessment, not been in a position to prove thesources for the deposit and hence, treated the entire depositas unexplained cash under section 69 of the Act. 6. Mr. A.P.Srinivas, learned Senior Standing counsel submitsthat the order of assessment is a speaking order in respect ofwhich a statutory remedy by way of statutory appeal is provided. 7. Having heard both learned counsel, I am of the view thatthe impugned order does not contain any legal infirmity on thebasis of which interference will be warranted under Article 226of the Constitution of India. Though, the learned counselstates that the reasons for re-assessment were not supplied, healso admits that the same were never sought for by thepetitioner. In any event, it is always open to the petitioner toraise all grounds before the Commissioner of Income Tax(Appeals) including one challenging the jurisdiction assumedfor re-assessment. 8. The petitioner, seeing as he is an agriculturist and asenior citizen, is permitted to file an appeal within a periodof two (2) weeks from the date of receipt of a copy of thisorder and the same, if filed within the timeline as aforesaid,will be received by the Commissioner of Income Tax (Appeals)without reference to limitation. 9. This Writ Petition is disposed of in the aforesaid terms.No Costs. Connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS III) //True Copy// mrn Sub Assistant Registrar To 8. The petitioner, seeing as he is an agriculturist and asenior citizen, is permitted to file an appeal within a periodof two (2) weeks from the date of receipt of a copy of thisorder and the same, if filed within the timeline as aforesaid,will be received by the Commissioner of Income Tax (Appeals)without reference to limitation. 9. This Writ Petition is disposed of in the aforesaid terms.No Costs. Connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS III) //True Copy// mrn Sub Assistant Registrar To 1. The Income Tax Officer,Office of the Income Tax Officer,Ward 1(4)Tirupur. 2. The Income Tax Officer,Office of the Income Tax Officer,Ward 1 (3)Tirupur. +1cc to Mr.B.Raveendran, Advocate, S.R.No.15199+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.15352 W.P.No.4735 of 2019 andWMP.No.5365 of 2019VBA(CO)rrs 21/03/2019