M. Sumathy v. Https://Hcservices.ecourts.gov.in/Hcservices

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.04.2016 CORAM THE HONOURABLE Mr. JUSTICE M.DURAISWAMYW.P.No.14779 of 2016 .. Petitioner M. Sumathy v. 1 The Commissioner of Income Tax- Computer operations Aayakar Bhavan, 2nd Floor No.121, M.G. Road Nungambakkam Chennai 600 0342 The Deputy Commissioner of Income Tax Non Corporate Ward 12 (1) No. 611, Anna Salai Kannamai Building, 4th Floor Chennai 600 0063 The Deputy Director (Systems) O/o The Commissioner of Income Tax (Admin & Co) Aayakar Bhavan, 2nd Floor No.121, M.G. Road Nungambakkam Chennai 600 0344 The Deputy Director (Systems) O/o The commissioner of Income Tax (Administration & Computer Operations) Ground & 2nd Floor C.R. Building Queens Road Bangalore 560 0015 The Income Tax Officer Non Corporate Ward 12 (4) No.611, Anna Salai Kannamai Building, 4th Floor Chennai 600 0066 The Income Tax Officer 12(4) Ward - 13(2) Room No.320 3rd floor South Wing, HMT Bhavan Bellary Road Ganganahalli Bangalore 560 032 .. Respondents Writ Petitions filed under Article 226 of the Constitutionof India to issue a Writ of Mandamus, directing the 2[nd]respondent to issue necessary acknowledgement under Section 143(1) of the Income Tax Act treating the hard copy of thereturns dated 30.09.2015 for the assessment year 2015-2016enclosed along with the communication dated 08.02.2016 of thePetitioners Chartered Accountant has been filed on 30.09.2015and also consequentially delete the return in the records of theIncome Tax Department filed by another person in PAN ABYPS2902Aof the Assessee for the assessment year 2015-2016. For Petitioners :Dr.Anita SumanthFor Respondents :Mr.P.Rajkumar Jhabak – R1 & R6 for Mr.Promod Kumar Chopda Mr.V.Pushpa – for R2 & R5 for MR.M.Swaminathan Mr.J.Narayanasamy – for R3 & R4ORDER The petitioner has filed the above writ petitionto issue a Writ of Mandamus to direct the 2[nd] respondent toissue necessary acknowledgement under Section 143 (1) of theIncome Tax Act treating the hard copy of the returns dated30.09.2015 for the assessment year 2015-2016 enclosed alongwith the communication dated 08.02.2016 of the petitioner'sChartered Accountant, which has been filed on 30.09.2015 andalso consequentially delete the return in the records of theIncome Tax Department filed by another person in PAN No. of the assessee for the assessment year 2015-2016. 2. Dr.Anita Sumanth, learned counsel appearing for thepetitioner submitted that the 6[th] respondent had issued a letterdated 5.11.2015 to one Smt. M.Sumathy, Proprietrix, M/s.MeganLaw Firm, No.11, Lalithapuram Street, Royapettah, Chennai – 600014, stating that on verification it was found that the PANNo. ABYPS 2902A pertains to her and that she is the actualowner of the Pan Number. Further, it has been stated in thesaid letter that subsequently another person viz., Smt.EthirajSumathy, whose date of birth is 25.08.1967 and father's name isEthiraj applied for the PAN and due to similarities in corefields like name, date of birth, father's name, inadvertently,the same PAN No. ABYPS 2902A has been sent to her. Relyingupon the said letter, the learned counsel appearing for thepetitioner submitted that the petitioner has received acommunication dated 03.09.2015 from the 6[th] respondent calling upon her to be present in the office of the 6[th] respondent withregard to the returns filed by her on-line on 19.02.2015. Thepetitioner sent a reply dated 15.10.2015 to the 6[th] respondentstating the above facts, even though the 6[th] respondent is nother Assessing Officer. After due examination, vide letter dated5.11.2015, the 6[th] respondent sent a response to the petitionerby letter dated 6.10.2015 stating that PAN No. ABYPS 2902Abelongs to her and has been wrongly allotted to some otherperson and the said person has been advised to stop using theabove said Pan Number. The petitioner also gave arepresentation to the respondent through her Charted Accountant.Further, the petitioner requested the 2[nd] respondent to accepther returns for the assessment year 2015-2016, however, tilldate, petitioner's request has not been adhered to by therespondents. 3. The respective learned counsel appearing for therespondents submitted that in view of the admitted positionvide letter of the 6[th] respondent dated 5.11.2015, the reliefsought for by the petitioner in the writ petition can beallowed. 4. Having regard to the submissions made by the learnedcounsel on either side, taking into consideration the letterdated 5.11.2015 sent by the 6[th] respondent, I am of the view thatthe relief sought for in the writ petition can be allowed. 5. Accordingly, I direct the 2[nd] respondent to issuenecessary acknowledgement under Section 143 (1) of the IncomeTax Act treating the hard copy of the returns dated 30.09.2015for the assessment year 2015-2016 enclosed alongwith the communication dated 08.02.2016 of the petitioner'sChartered Accountant, which has been filed on 30.09.2015 andconsequentially direct the 2[nd] respondent to delete the returnin the records of the Income Tax Department filed by anotherperson in PAN No.ABYPS 2902A of the assessee forthe assessment year 2015-2016. With these observations, the writ petition is disposedof. No costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1 The Commissioner of Income Tax- Computer operations Aayakar Bhavan, 2nd Floor No.121, M.G. Road Nungambakkam Chennai 600 0342 The Deputy Commissioner of Income Tax Non Corporate Ward 12 (1) No. 611, Anna Salai Kannamai Building, 4th Floor Chennai 600 0063 The Deputy Director (Systems) O/o The Commissioner of Income Tax (Admin & Co) Aayakar Bhavan, 2nd Floor No.121, M.G. Road Nungambakkam Chennai 600 0344 The Deputy Director (Systems) O/o The commissioner of Income Tax (Administration & Computer Operations) Ground & 2nd Floor C.R. Building Queens Road Bangalore 560 0015 The Income Tax Officer Non Corporate Ward 12 (4) No.611, Anna Salai Kannamai Building, 4th Floor Chennai 600 0066 The Income Tax Officer 12(4) Ward - 13(2) Room No.320 3rd floor South Wing, HMT Bhavan Bellary Road Ganganahalli Bangalore 560 032 +1cc to M/S.J.Narayanasamy, Advocate, S.R.No.25253+1cc to M/S.R.Gopinath, Advocate, S.R.No.25248+1cc to M/S.T.Pramodkumar, Advocate S.R.No.25208 W.P.No.14779 of 2016 ak[co]srg 26/04/2016