M/S.pentamedia Graphics Limited v. The Deputy Commissioner Of Income Tax,Media Circle-I,Room

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED :20.07.2021CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.34985 & 34986 of 2012 M/s.Pentamedia Graphics Limited,Represented by its Head FinanceMr.V.Venkataramanan,'TAURUS', No.25, First Main Road,United India Colony,Kodambakkam,Chennai – 600 024. ... Petitioner in both W.Ps Vs The Deputy Commissioner of Income Tax,Media Circle-I,Room No.311, New Block III, 3[rd] Floor,121, Mahatma Gandhi Road,Nungambakkam,Chennai – 600 034. ... Respondent in both W.Ps Prayer in W.P.No.34985 of 2012 : Writ Petition filed UnderArticle 226 of the Constitution of India to issue of Writ ofCertiorari, calling for the records in DCIT / Media Circle-1/148/2012-2013 dated 13.12.2012, relating to Assessment Year2005-06, quash the same. Prayer in W.P.No.34986 of 2012 : Writ Petition filed UnderArticle 226 of the Constitution of India to issue of Writ ofCertiorari, calling for the records in DCIT / Media Circle-1/148/2012-2013 dated 13.12.2012, relating to Assessment Year2006-07, quash the same. For Petitioner: Mr.G.Baskaran[in both W.Ps]For Respondent : Mr.Prabhumukunth ArunkumarStanding counselFor Income Tax[in both W.Ps] COMMON ORDER The order dated 13.12.2012, disposing of the objectionsfiled by the petitioner for re-opening of the assessment for theAssessment Years 2005-06 and another proceeding passed on thesame date with reference to the Assessment Year 2006-07 areunder challenge in these two writ petitions. 2. The petitioners have raised certain grounds withreference to the re-opening of assessment made for twoAssessment Years i.e., 2005-06 and 2006-07. As the respondentshave already passed the reassessment order on 21.10.2014 inrespect of the above two Assessment Years and the writ petitionsfiled by the petitioners, challenging the reassessment orderswere dismissed by this Court, the grounds raised in these writpetitions deserve no further adjudication. 3. This apart, the petitioner is entitled to prefer anappeal against the order of reassessment passed by the competentauthority on 21.10.2014. In the event of preferring any appeal,the petitioner is at liberty to raise all the grounds and theAppellate authority also shall consider the appeal withoutreference to the period of limitation and pass appropriateorders on merits and in accordance with law and by affording anopportunity to the writ petitioner. With this liberty, both thewrit petitions stand disposed of. No costs. Sd/- Assistant Registrar(CS VIII) //True Copy// Kak Sub Assistant Registrar ToThe Deputy Commissioner of Income Tax,Media Circle-I,Room No.311, New Block III, 3[rd] Floor,121, Mahatma Gandhi Road,Nungambakkam,Chennai – 600 034. +2ccs to Mr.G.Baskar, Advocate (SR No.34732)+1cc to Mr.Prabhu Mukunth Arun Kumar, Advocate (SR No.34767) GPL (CO)PR (13/08/2021)