M/S.asvini Fisheries Ltd v. Deputy Commissioner Of Income Taxcompany Range I (1)122, Uttamar Gandhi Salaichennai 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE R.MAHADEVAN W.P.Nos.46933 to 46936 of 2002andW.M.P.Nos.68127 to 68130 of 2002 M/s.Asvini Fisheries Ltd., Represented by its Director136 & 139, Old Mahabalipuram RoadKarapakkam. Chennai 600 096. ... Petitioner in all W.Ps. Vs. Deputy Commissioner of Income TaxCompany Range I (1)122, Uttamar Gandhi SalaiChennai 600 034. ... Respondent in all W.Ps. Prayer in W.P.No.46933 of 2002: Petition filed under Article226 of The Constitution of India praying to issue writ ofCertiorarified Mandamus to call for the records of thepetitioner in G.I.No.226/A, on the file of the respondent andquash the Impugned Notice dated 28.05.2001 for the Assessmentyear 1996-97 and consequently direct the Respondent not toproceed further under Section 143 (2) in pursuance of the saidnotice. Prayer in W.P.No.46934 of 2002: Petition filed under Article226 of The Constitution of India praying to issue writ ofCertiorarified Mandamus to call for the records of thepetitioner in G.I.No.226/A, relating to the erstwhile AsviniCold Storage (P) Ltd.,) on the file of the Respondent and quashthe Impugned Notice dated 28.05.2001 for the Assessment year1994-95 and consequently direct the Respondent not to proceedfurther under Section 143 (2) in pursuance of the said notice. Prayer in W.P.No.46935 of 2002: Petition filed under Article226 of The Constitution of India praying to issue writ ofCertiorarified Mandamus to call for the records of thepetitioner in G.I.No.226/A, relating to the erstwhile CenturyCold Storage Ltd. on the file of the Respondent and quash theImpugned Notice dated 28.05.2001 for the Assessment year 1994-95and consequently direct the Respondent not to proceed further https://hcservices.ecourts.gov.in/hcservices/ under Section 143 (2) in pursuance of the said notice. Prayer in W.P.No.46936 of 2002: Petition filed under Article226 of The Constitution of India praying to issue writ ofCertiorarified Mandamus to call for the records of thepetitioner in G.I.No.226/A, relating to the erstwhile CenturyCold Storage Ltd. on the file of the Respondent and quash theImpugned Notice dated 28.05.2001 for the Assessment year 1995-96and consequently direct the Respondent not to proceed furtherunder Section 143 (2) in pursuance of the said notice. COMMON ORDER Challenging the notices dated 28.05.2001 issued by therespondent under Section 148 of the Income Tax Act, 1961,relating to the assessment years 1994-95 to 1996-97, thepetitioner has filed the present writ petitions. 2.Though the petitioner challenges the notices issued, theyalready filed objections dated 29.08.2002 for consideration. 3.Heard both sides, who jointly submitted that the issueinvolved herein is covered by the decision of the Supreme Courtrendered in Civil Appeal Nos.7731 to 7737 of 2002 & S.L.P. (C)No. 5520, 5522, 5524, 5525, 5527, 5529 and 5531 of 2002 (GKNDriveshafts (India) Ltd., Vs. Income Tax Officer & Others),wherein, it is held thus: “5.We see no justifiable reason to interfere withthe order under challenge. However, we clarify thatwhen a notice under Section 148 of the Income Tax Actis issued, the proper course of action for the noticeeis to file return and if he so desires, to seek reasonsfor issuing notices. The assessing officer is bound tofurnish reasons within a reasonable time. On receipt ofreasons, the noticee is entitled to file objections toissuance of notice and the assessing officer is boundto dispose of the same by passing a speaking order. Inthe instant case, as the reasons have been disclosed inthese proceedings, the assessing officer has to disposeof the objections, if filed, by passing a speaking order, before proceeding with the assessment in respectof the abovesaid five assessment years.” “5.We see no justifiable reason to interfere withthe order under challenge. However, we clarify thatwhen a notice under Section 148 of the Income Tax Actis issued, the proper course of action for the noticeeis to file return and if he so desires, to seek reasonsfor issuing notices. The assessing officer is bound tofurnish reasons within a reasonable time. On receipt ofreasons, the noticee is entitled to file objections toissuance of notice and the assessing officer is boundto dispose of the same by passing a speaking order. Inthe instant case, as the reasons have been disclosed inthese proceedings, the assessing officer has to disposeof the objections, if filed, by passing a speaking order, before proceeding with the assessment in respectof the abovesaid five assessment years.” 4.In the light of the aforesaid decision, which is squarelyapplicable to the facts of the present case, this Court is ofthe view that it is for the respondent to consider theobjections already filed by the petitioner and pass appropriateorders, on merits and as per law. 5.Accordingly, these writ petitions are disposed of,directing the respondent to consider the objections alreadyfiled by the petitioner and pass appropriate orders, on meritsand in accordance with law, after affording due opportunity ofpersonal hearing to the petitioner, within a period of fourweeks from the date of receipt of a copy of this order. Nocosts. Consequently, connected miscellaneous petitions areclosed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar kas To Deputy Commissioner of Income TaxCompany Range I (1)122, Uttamar Gandhi SalaiChennai 600 034 +1cc to Mrs.Hema MuraliKrishnan, Advocate, S.R.No.23384 KS(CO)KKV/08/07/2020 https://hcservices.ecourts.gov.in/hcservices/