Palapur Sundararajan Parthasarathy v. Assistant Commissioner Of Income Tax,Non-Corporate Circle 9(1), Chennai,Wanaparthy Block

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 01.04.2022 CORAM THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.No.8092 of 2022andW.M.P.Nos.8069 & 8071 of 2022 Palapur Sundararajan Parthasarathy ...Petitioner Vs 1. Assistant Commissioner of Income Tax,Non-Corporate Circle 9(1), Chennai,Wanaparthy Block, No.121, Mahatma Gandhi Road,Nungambakkam, Chennai - 34. 2. National Faceless Assessment Centre,Delhi rep. by Additional/Joint/Deputy/AssistantCommissioner of Income Tax,Room No.401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi - 110 003. ...Respondents PRAYER: Petition filed under Article 226 of the Constitution ofIndia, praying for issuance of a Writ of Certiorari to call forthe impugned notice under Section 148 dated 26.03.2021 forassessmentyear2016-2017havingDIN&NoticeNo.ITBA/AST/S/148/2020-21/1031805443(1) issued by the firstrespondent and the consequential proceeding and order 10.03.2022for assessment year 2016-17 having DIN & LetterNo.ITBA/AST/F/17/2021-22/1040572496(1) issued by the secondrespondent and quash the same as illegal. For Petitioner: Mr.K.Ravi For Respondents: Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorari tocall for the impugned notice under Section 148 dated 26.03.2021for assessment year 2016-2017 having DIN & Notice https://hcservices.ecourts.gov.in/hcservices/ No.ITBA/AST/S/148/2020-21/1031805443(1) issued by the firstrespondent and the consequential proceeding and order 10.03.2022for assessment year 2016-17 having DIN & LetterNo.ITBA/AST/F/17/2021-22/1040572496(1) issued by the secondrespondent and quash the same as illegal. 2. The petitioner is the assessee under the respondents. Inrespect of the assessment year 2016-2017, for reopening theassessment under Section 147 of the Income Tax Act, 1961 [inshort, 'the Act'], notice under Section 148 of the Act wasissued on 26.03.2021. 3. Pursuant to which, after filing return, reasons wereasked for by the assessee and after supplying the reasons by theRevenue, they called for objections, for which the assessee hasmade. The objections raised by the petitioner in reopening andthe reasons for reopening having been considered which wasdisposed by the order of the Revenue dated 10.03.2022.Challenging this order, the present writ petition has been filed. 4. When the writ petition is taken up for admission, Ms.HemaMuralikrishnan, learned senior standing counsel for the Revenue,on instructions, would submit that already the assessment orderhas been passed. 5.When that being the position, this Court is of the viewthat as against the assessment order, the petitioner can berelegated before the Appellate Authority to challenge the sameby way of appeal. 6.However, learned counsel for the petitioner wanted tosubmit that the reasons stated for reopening the assessmentunder Section 147 of the Act were already available at the timeof earlier assessment. Therefore, it is not a new phenomenawhich has been brought to the notice of the Revenue for comingto the conclusion that there has been an escaped assessment.Therefore, in this case, there is no jurisdiction for theassessing authority to invoke Section 147 of the Act. 7. Be that as it may, this issue can also be raised as apreliminary issue with regard to reopening under Section 147 ofthe Act before the Appellate Authority at the time of filingsuch appeal. If such a preliminary issue is raised, the sameshall be decided by the Appellate Authority as a preliminaryissue before going into the merits of the assessment order. 8.In that view of the matter, this Court is inclined todispose of the writ petition with the following orders: 7. Be that as it may, this issue can also be raised as apreliminary issue with regard to reopening under Section 147 ofthe Act before the Appellate Authority at the time of filingsuch appeal. If such a preliminary issue is raised, the sameshall be decided by the Appellate Authority as a preliminaryissue before going into the merits of the assessment order. 8.In that view of the matter, this Court is inclined todispose of the writ petition with the following orders: That the petitioner is hereby relegated to gobefore the Appellate Authority to challenge theassessment order passed in this matter pursuant to theimpugned communication herein and when such an appealis filed, it is open to the petitioner to raise the https://hcservices.ecourts.gov.in/hcservices/ jurisdiction point of the assessing authority toreopen under Section 147 of the Act as a preliminaryissue and if such a preliminary issue is raised, thesame shall be decided as such by the AppellateAuthority after giving an opportunity of being heardto the petitioner/assessee. 9. With these observations and directions, by relegating thepetitioner to go before the Appellate Authority, this writpetition is disposed of. No costs. Consequently, connectedmiscellaneous petitions are closed. //True Copy// mmi/sp To 1. The Assistant Commissioner of Income Tax,Non-Corporate Circle – 9(1), Chennai,Wanaparthy Block, No.121, Mahatma Gandhi Road,Nungambakkam, Chennai - 34.2. The Additional/Joint/Deputy/AssistantCommissioner of Income Tax,National Faceless Assessment CentreRoom No.401, 2nd Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi - 110 003. PL(CO)RGA(21/06/2022)