P.saravanan v. The Income Tax Officer, Ward – 2(1) Erode – 638 001

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED :20.07.2021 CORAM THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAMW.P.No.16897 of 2018andW.M.P.No.20094 of 2018 P.Saravanan ...Petitioner Vs 1.The Income Tax Officer, Ward – 2(1) Erode – 638 001. 2.The Manager, The Lakshmi Vilas Bank, Gobichettipalayam Branch, Erode. 3.The Superintendent of Police, Erode District, Erode. ... Respondents PRAYER : Writ Petition filed Under Article226 of theConstitution of India to issue of Writ of CertiorarifiedMandamus, calling for the records relating to Assessment orderdated 21.12.2016 on the file of the 1st respondent made againstthe petitioner for the Assessment Year 2012-13 and to quash thesame and consequently, to direct the 3rd respondent to take toinitiate appropriate and effective criminal action on thepetitioner's Criminal Complaints dated 28.10.2017, 09.11.2017and 20.02.2018 within the time that may be fixed by this Hon'bleCourt. For Petitioner: Mr.R.Nandhakumar For Respondents R1 : Mr.A.P.Srinivas Senior Standing counsel For Income Tax R2 – Mr.R.Kannan R3 - No appearance O R D E R The order of assessment dated 21.12.2016 passed by therespondent with reference to the Assessment Year 2012-13 isunder challenge in the present writ petition. 2. The petitioner states that he was engaged in a self-employment by doing Agarbatti retail sales to small shops inGopi and also in public places through his Bi-cycle and out ofthe very meager income derived from it, the petitioner wasleading his family. 3. The learned counsel for the petitioner made a submissionthat the petitioner was impersonated and he is not even anincome tax assessee. He has no income, so as to assessed to taxand therefore, the order of assessment was passed, withoutconsidering the facts and circumstances. The petitioner is apoor person and his Bank account was fraudulently transacted bysome other person and he was impersonated and the order ofassessment impugned was passed in his name. He has no means evento pay the tax determined in the impugned order of assessment. 4. The learned Senior Standing counsel objected the saidcontention by stating that mere statement in this regard wouldbe insufficient to establish the case of the writ petitioner.The facts and circumstances were already adjudicated by therespondents and an order of assessment was passed. Therefore,the statement of the petitioner in the present writ petitionneed not be taken into consideration. 5. As rightly pointed out, this Court cannot determine thefacts with reference to the affidavit filed by the petitioner.The facts regarding the impersonation are to be adjudicated withreference to the documents and evidences to be produced by thepetitioner before the competent authority. High Court cannotconduct a Roving enquiry in respect of the disputed facts, whichis to be done by the competent authority on verification of theoriginal records. In the present case, the petitioner has statedthat regarding impersonation, he filed a Criminal Case inFIR.No.26/2018 and the Police also filed a final report on01.12.2020 and the report is also in his favour. However, thereport finally concludes that 'Further action dropped'.Therefore, the contends and the facts and circumstances as wellas the investigation conducted are to be scrutinized by theIncome tax authorities independently based on the other recordsmade available. 6. Thus, this Court is inclined to grant one moreopportunity to the writ petitioner to establish his case in theinterest of justice. Accordingly, the impugned order ofassessment passed by the respondent in proceedings dated21.12.2016 is quashed and the matter is remanded back to thefirst respondent for fresh adjudication. The first respondentshall consider all the facts and circumstances as well as thedocuments and evidences independently by affording opportunityto the writ petitioner and accordingly, pass a fresh order asexpeditiously as possible. 7. With these directions, the writ petition stands allowed.No costs. Consequently, connected miscellaneous petition isclosed. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant RegistrarKakTo 1.The Income Tax Officer, Ward – 2(1), Erode – 638 001. 2.The Manager, The Lakshmi Vilas Bank, Gobichettipalayam Branch, Erode. 3.The Superintendent of Police, Erode District, Erode.+1cc to Mr.A.P.Srinivas, Advocate Sr.35031+1cc to Mr.R.Nandhakumar, Advocate Sr.34794 W.P.No.16897 of 2018 svi[co]srg 16/08/2021