Mr.kattari Venkatasubbiah Thiruppathaiah v. Assistant Commissioner Of Income Tax,Non Corporate Circle 7 (1) Chennai,Wanapathy Block

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 25.04.2022CORAMTHE HONOURABLE MR.JUSTICE R.SURESH KUMARW.P.No.9927 of 2022andW.M.P.Nos.9655 & 9658 of 2022 Mr.Kattari Venkatasubbiah Thiruppathaiah ... Petitioner Vs 1.Assistant Commissioner of Income Tax,Non Corporate Circle 7 (1) Chennai,Wanapathy Block, No.121, Mahatma GandhiRoad, Nungambakkam,Chennai – 34. 2.Additional / Joint / Deputy / Assistant Commissionerof Income Tax/Income-tax Officer,National Faceless Assessment Centre,Delhi. ... Respondents PRAYER: Petition filed under Article 226 of the Constitutionof India, praying for issuance of a Writ of Certiorari,calling for the records on the file of the 2[nd] Respondent inPAN: ACZPT1228L and quash the impugned assessment orderu/s.147 r.ws. 144B of the Income Tax Act, 1961 inITBA/AST/S/147/2021-22/1042176658(1) issued on 30.03.2022passed by the 2[nd] Respondent for the AY 2014-15 as illegal andwithout jurisdiction. For Petitioner: Ms.A.Niveditha For Respondents: Mr.D.Prabhu Mukunth Arunkumar Junior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorari,calling for the records on the file of the 2[nd] Respondent inPAN: ACZPT1228L and quash the impugned assessment order underSection 147 read with Section 144B of the Income Tax Act, 1961in ITBA/AST/S/147/2021-22/1042176658(1) issued on 30.03.2022passed by the 2[nd] Respondent for the Assessment Year 2014-15. 2. The petitioner is an assessee under the respondentwithin the meaning of the provisions of the Income Tax Act,1961 [in short, 'the Act'] 3. In respect of the Assessment Year 2014-15, though thescrutiny assessment under Section 143 (3) of the Act was over,https://hcservices.ecourts.gov.in/hcservices/still the Revenue wanted to reopen it under Section 147 of the Act. Therefore, notice under Section 148 of the Act wasissued. Even challenge has been made with regard to the reopenunder Section 147 read with Section 148 of the Act, and thepetitioner had filed a writ petition in W.P.No.6940 of 2022,where a learned Judge of this Court by order dated 25.03.2022,though entertained the writ petition, has passed the interimorder, stating that the proceedings may go on, however, anydecision taken by the authorities, is subject to the result ofthe writ petition. 4. When that being the position, now the order ofassessment passed by the Revenue dated 30.03.2022, is underchallenge. 5. The main crux of the issue was that, there was a cashdeposit of a sum of Rs.8,45,65,000/- during the Financial Year2013-14, which is relevant to the Assessment Year 2014-15. 6. Out of which, sources for only Rs.3,27,76,000/- weredisclosed as per the cash flow statement furnished by theassessee. However, the differential amount, that amounts toRs.5,17,89,000/- since has not been explained with regard tothe sources, that was treated as unexplained income to theextent, which was considered as the income escaped assessmentwithin the meaning of Section 147 of the Act. Therefore, onthat, assessment has been completed and now the impugnedassessment order has been passed. In this context, there is noprocedural violation noticed by this Court in completing theassessment. Hence, it cannot be treated as a case, where theprinciples of natural justice has been violated and thestatutory provision has been violated by the Revenue. Whenthat being so, this Court is not inclined to entertain thiswrit petition, instead, this Court wants to relegate thepetitioner / assessee to go before the Appellate Authority tofile quantum appeal in the manner known to law. 7. In that view of the matter, this writ petition isdismissed with liberty to the petitioner to file quantumappeal before the Commissioner of Income Tax (Appeals) underthe provisions of the Act. No costs. Consequently, connectedmiscellaneous petitions are closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar 7. In that view of the matter, this writ petition isdismissed with liberty to the petitioner to file quantumappeal before the Commissioner of Income Tax (Appeals) underthe provisions of the Act. No costs. Consequently, connectedmiscellaneous petitions are closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar To1.Assistant Commissioner of Income Tax,Non Corporate Circle 7 (1) Chennai,Wanapathy Block, No.121, Mahatma GandhiRoad, Nungambakkam,Chennai – 34. 2.Additional / Joint / Deputy / Assistant Commissionerof Income Tax/Income-tax Officer,National Faceless Assessment Centre,Delhi. +1 cc to Mr.R.Sivaraman, Advocate Sr.NO. 28192+1 cc to Mr.Hema Muralikrishnan, Advocate Sr.NO. 28302W.P.No.9927 of 2022 SKM(CO) A.SK(23/05/2022)