P.muthuraj v. The Income Tax Officer, Ward

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.12.2024 CORAM THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN W.P(MD)No.30987 of 2024andW.M.P(MD)Nos.26036 and 26038 of 2024 P.Muthuraj ... Petitioner Vs 1.The Income Tax Officer, Ward No.1, Thoothukudi. 2.The Assessment Unit, Income Tax Department, Ministry of Finance, Government of India. 3.The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India. .. Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India, to issue a writ of Certiorarified Mandamus calling for the records relating to the impugned assessment order , dated 1.3.2024 in DIN No. ITBA/AST/S/147/2023-24/1061813287 (1) and consequential impuned demand notice, dated 1.3.2024in DIN and Notice No.ITBA/AST/S.156/2023-24/10611813440(1) passed by the second respondent and to quash the same and consequently to defreeze the Petitioner’s savings Bank Accounts bearing No. 085001001918906 in City Union Bank, Thoothukudi Branch and bearing No.1741100050319158, inTamil nadu Mercantile Bank, Thoothukudi Branch and to permit the Petitioner to submit his explanation and response to the shoe cause notices, dated 21.8.2023, 8.9.2023 and 12.10.2023 within two weeks. For Petitioner: Mr.J.Barathan For RR 1 o3: Mr.J.Parkh Kumar Sr.Standing Counsel for Income Tax Sr.Standing Counsel for Income Tax ORDER This Writ Petition has been filed challenging the impugned assessment order , dated 1.3.2024 in DIN No. ITBA/AST/S/147/2023-24/1061813287 (1) and consequential impuned demand notice, dated 1.3.2024in DIN and Notice No.ITBA/AST/S.156/2023-24/10611813440(1) passed by the second respondent and to quash the same and consequently to defreeze the Petitioner’s savings Bank Accounts bearing No.085001001918906 in City Union Bank, Thoothukudi Branch and bearing No.1741100050319158, inTamil nadu Mercantile Bank, Thoothukudi Branch and to permit the Petitioner to submit his explanation and response to the shoe cause notices, dated 21.8.2023, 8.9.2023 and 12.10.2023 within two weeks. 2.Mr.J.Parekh Kumar, learned Senior Standing Counsel for Income Tax takes notice for the respondents 1 to 3. By consent of both parties, the Writ Petition is taken up for final disposal at the admission stage itsef. 3.The impugned order categorically provides for an appeal remedy within a period of 30 days from the date of receipt of a copy of the order. However, the Petitioner failed to make out a case to maintain the Writ Petition. Since there is a appeal remedy and without exhausing the appeal remedy, the Petitioner has filed this Writ Petition. As such the Writ Petition is not maintainable and the Writ Petition is liable to be dismissed. 4.Accordingly, the Writ Petition is dismissed with liberty to the Petitioner to file an appeal before the appropriate forum in accordance with law. No costs. Consequently, connected Miscellaneous Petitions are closed. 20.12.2024 NCC: Yes / NoIndex: Yes / NoInternet: Yesvsn To 1.The Income Tax Officer, Ward No.1, Thoothukudi. 2.The Assessment Unit, Income Tax Department, Ministry of Finance, Government of India. 3.The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India. Income Tax Department, Ministry of Finance, Government of India. https://www.mhc.tn.gov.in/judis G.K.ILANTHIRAIYAN, J. vsn Order made in W.P(MD)No.30987 of 2024 20.12.2024