Mr.c.nedumudikkilli v. The Commissioner Of Income Tax, Central Circle

THE HONOURABLE MR.JUSTICE S.M. SUBRAMANIAM W.P.No.5490 of 2012and M.P.No.1 of 2012 Mr.C.Nedumudikkilli.. Petitioner -vs- 1.The Commissioner of Income Tax, Central Circle 1, 46, Nungambakkam High Road, Chennai-600 034. 2.The Deputy Commissioner of Income Tax, Central Circle IV(1), 46, Nungambakkam High Road, Chennai-600 034... Respondents Petition filed under Article 226 of the Constitution ofIndia praying for issuance of Writ of Certiorarified Mandamus tocall for the records of the first respondent in his fileC.No.1511/3/C-1/2010-11 for the assessment year 2004-05 andquash the impugned order dated 30.03.2011 under Section 264 ofthe Income Tax Act, 1961 and consequently direct the firstrespondent to cancel the penalty levied under Section 271(1)(c)of the Act. For Petitioner :Mr.R.KumarFor Respondents:Mr.A.P.Srinivas, Senior Standing Counsel The learned counsel appearing on behalf of the writpetitioner made a submission that the original assessment orderwas passed on 29.12.2008. Against the said assessment order,the petitioner filed a revision petition before the appellateauthority on 26.06.2009. The said revision petition wasdisposed of in proceedings dated 30.03.2011, which is underchallenge in the present writ petition. 2.The order dated 30.03.2011 is levy of penalty against thepetitioner. However, the petitioner made a submission statingthat subsequently another assessment order was passed in https://hcservices.ecourts.gov.in/hcservices/ proceedings dated 25.12.2019. Challenging the said assessmentorder, the petitioner has filed appeal, which is pending. 3.Under these circumstances, the learned counsel for thepetitioner made a submission that it is suffice if liberty isgranted to the petitioner to raise all the grounds raised inthis writ petition before the competent authority. 4.Thus, there is no need to undertake any furtheradjudication in respect of the grounds raised in the presentwrit petition. Accordingly, the petitioner is at liberty toraise all the grounds raised in this writ petition before thecompetent authority in an appropriate proceedings. 5.With the above liberty, this writ petition standsdisposed of. No costs. Consequently, connected miscellaneouspetition is closed. Sd/- Assistant Registrar (CS-VIII) //True Copy// abr Sub Assistant Registrar To 1.The Commissioner of Income Tax, Central Circle 1, 46, Nungambakkam High Road, Chennai-600 034. 2.The Deputy Commissioner of Income Tax, Central Circle IV(1), 46, Nungambakkam High Road, Chennai-600 034. +1cc to Mr.A.P.Srinivas, Advocate, S.R.No. 25399 AK II(CO)GN(07/07/2021) W.P.No.5490 of 2012