K.basuvalingam,Managing v. The Principal Director Of Income Tax (Inv),New Income Tax Building

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 22.06.2018 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.15243 of 2018and W.M.P.No.18068 of 2018 K.Basuvalingam,Managing Partner,M/s.Devi Gas Service,No.1, Lawrence Road,Durai Plaza,Cuddalore-607 002.... Petitioner vs. The Principal Director of Income Tax (INV),New Income Tax Building,46, Mahatma Gandhi Road,Nungambakkam, Chennai-600 034.... Respondent Petition filed under Article 226 of the Constitution ofIndia praying for issuance of Writ of Certiorari to call for therecords and to quash the show cause notice F.No. Pr.DIT (INV)/prosecution/2017-2018 dated 15.03.2018 issued by the respondent. Heard Mr.R.Gururaj, learned counsel for the petitioner andMr.A.P.Srinivas, learned Standing Counsel for the respondent.With consent on either side, this writ petition is taken up forfinal disposal. 2. The petitioner is aggrieved by a show cause notice issuedby the respondent dated 15.03.2018, before initiation ofprosecution under Section 277 of the Income Tax Act, 1961(hereinafter referred to as “the Act”). 3. The learned counsel for the petitioner submitted thatthough the petitioner has filed the writ petition for a largerrelief to quash the show cause notice, the petitioner would be https://hcservices.ecourts.gov.in/hcservices/ satisfied if the explanation / reply given by the petitionerdated 19.03.2018 is considered by the respondent. 4. The learned Standing Counsel for the respondent submittedthat the legal position is that no show cause notice is requiredto be issued prior to initiation of proceedings under Section277 of the Act and yet by way of information and intimation tothe assessee, this procedure is adopted, so that the assesseewill have an opportunity. 5. Furthermore, it is submitted that initiation ofprosecution under Section 277 of the Act has got nothing to dowith the assessment procedure, which has to be prosecuted by thepetitioner in an independent manner. Further, it is submittedthat the respondent will consider the reply given by thepetitioner and take appropriate action. 6. With regard to the petitioner's entitlement to obtaincopies, it is submitted that such right will accrue only aftersummons is issued by the Competent Court and if one summons isissued, it is well open to the assessee to request copies of theorders from the concerned Court. 7. In the light of the limited relief sought for by thepetitioner, there will be a direction to the respondent toconsider the reply given by the petitioner before taking anydecision pursuant to the impugned show cause notice.8. With the above direction, this writ petition is disposedof. No costs. Consequently, connected miscellaneous petitionis closed. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar To The Principal Director of Income Tax (INV),New Income Tax Building,46, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. +1cc to Mr.Gururaj, Advocate, S.R.No.39473+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.39499 W.P.No.15243 of 2018 SSI(CO)GSP(25/06/2018)