M/S.gugnani Leasing And Hire Purchase Private Limited v. Deputy Commissioner Of Income Tax,Central Circle 2(3), Chennaino

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 18.11.2021 CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.No.369 of 2019andW.M.P.No.375 of 2019 (Through Video Conferencing) M/s.Gugnani Leasing and Hire Purchase Private Limited,Represented by its DirectorMr.Joseph Philip,6/13, North Avenue,Kesavaperumalpuram,Chennai – 600 028. ...Petitioner Vs. Deputy Commissioner of Income Tax,Central Circle 2(3), ChennaiNo.121, Mahatma Gandhi Road,Nungambakkam,Chennai – 600 034. ...Respondents Writ Petition filed under Article 226 of Constitution ofIndia, for issuance of a Writ of Certiorari, to call for therecords on the file of the respondent in PAN. inpassing the impugned order under Section 144 r/w Section 148 ofthe Income Tax Act, 1961 dated 21.12.2018 for the AssessmentYear 2011-2012 and quash the same as illegal, arbitrary andwithout jurisdiction. Heard the learned counsel for the petitioner and the Jr.Standing Counsel for the respondent. 2. The petitioner has challenged the impugned AssessmentOrder dated 21.12.2018 for the Assessment Year 2011-2012. https://hcservices.ecourts.gov.in/hcservices/ 3. Earlier, the petitioner was issued with a notice dated30.03.2018 under Section 148 of the Income Tax Act, 1961. Theaforesaid notice culminated in a speaking order dated 11.12.2018bearing reference F.No.DCIT/CC-2(3)/AAAACG5972C/2018-19. Theaforesaid speaking order order passed by the respondent waschallenged by the petitioner in W.P.No.33956 of 2018. Thepetitioner has also secured an interim order dated 21.12.2018.However, during the pendency of the interim order dated21.12.2018 in W.P.No.33956 of 2018, the impugned order has beenpassed. 4. The learned counsel for the petitioner submits that sincethe impugned order dated 21.12.2018 has been passed underSection 144 read with Section 148 of the Income Tax Act, 1961,the Writ Petition filed earlier in W.P.No.33956 of 2018 wasdismissed on 20.04.2021 with liberty to the petitioner toworkout remedy. 6. As the impugned order has been now passed on merits, thisCourt is of the view that it would be appropriate for thepetitioner to work out the remedy before the concerned AppellateAuthority by filing appeal within a period of thirty (30) daysfrom the date of receipt of a copy of this order. 7. If such appeal is filed within aforesaid period, theAppellate Authority shall endeavour to consider the petitioner'sappeal including the objection of the petitioner as to thejurisdiction to re-open of the Assessment under Section 148 ofthe Income Tax Act, 1961. 8. Considering the fact that after April, 2021, theappellate proceedings before the Appellate Authority is facelessand electronically and that the petitioner will be unable tofile the appeal at this time in the web portal, the respondentis directed to instruct the administrator of the Income Tax WebPortal to make suitable arrangements for facilitating thepetitioner to file appeal within the aforesaid period. 9. This Writ Petition therefore stands disposed. No cost.Consequently, connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar jen To The Deputy Commissioner of Income Tax, Central Circle 2(3), Chennai No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. KSM[co]NSK 09/12/2021 W.P.No.369 of 2019 andW.M.P.No.375 of 2019