Kandathil M. Mammen v. The Deputy Commissioner Of Income Tax, Central Circle 1(1), Investigation Wing, Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.01.2021 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANANW.P.Nos.14218 & 14219 of 2018andW.M.P.Nos.16789 & 16790 of 2018 Kandathil M. Mammen... Petitioner in W.P.No.14218/2018Arun Mammen... Petitioner in W.P.No.14219/2018Vs.The Deputy Commissioner of Income Tax,Central Circle 1(1),Investigation Wing, Room No.320,New No.46, Mahatma Gandhi Road,Chennai – 600 034.... Respondent in both W.Ps. Writ Petitions filed under Article 226 of Constitution ofIndia, to issue a Writ of Certiorari, calling for the records ofthe respondent in the impugned notices under Section 10(1) ofthe Black Money (Undisclosed Foreign Income and Assets)Imposition of Tax Act, 2015 bearing No.ADFPA4665H/2017-18, dated28.03.2018 and bearing No.AADPM7707R/2017-18, dated 28.03.2018respectively and all further proceedings thereto, including thesummonses dated 18.05.2018 under Section 8 of the Black Money(Undisclosed Foreign Income and Assets) Imposition of Tax Act,2015 and to quash the same since the impugned notices have beenmade without jurisdiction and since it is illegal, arbitrary andunjust. For Petitioner : Mr.Sandeep Bagmar in both W.Ps.For Respondent : Mr.A.P.Srinivas, Sr. Standing Counsel in both W.Ps. Heard the learned counsel for the petitioners and therespondent. https://hcservices.ecourts.gov.in/hcservices/ 2. In these Writ Petitions, the respective petitioners havechallenged the impugned notices dated 28.03.2018 bearingreference No.ADFPA4665H/2017-18, and AADPM7707R/2017-18respectively issued under Section 10(1) of the Black Money(Undisclosed Foreign Income and Assets) Imposition of Tax Act,2015 and the summonses dated 18.05.2018 under Section 8 of theBlack Money (Undisclosed Foreign Income and Assets) Impositionof Tax Act, 2015. 3. The respondent has filed the counter affidavits. Inparagraph No.3 of both the counter affidavits, it has beenstated as follows:- 3. I submit that as per the Notification issuedby the CBDT, the respondent is not havingjurisdiction to issue notice and proceed underthe said Act and therefore the proceedings arevoid ab intio and infructuous. The competentauthority [DDIT (Inv), Unit-2(3), Chennai] hasalready issued notices to the petitioner andthus the writ petition has to be dismissed. 4. In view of the above, both the Writ Petitions areallowed. At the same time, liberty is given to the respondent toproceed in accordance with the notices issued by the CompetentAuthority. No costs. Consequently, connected MiscellaneousPetitions are closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar jenToThe Deputy Commissioner of Income Tax,Central Circle 1(1),Investigation Wing, Room No.320, New No.46, Mahatma Gandhi Road,Chennai – 600 034. RR(CO)RMP(18/02/2021)