Santosh Kumar Kannodia,Race Course Mansion, 2[Nd] Floor, 8/1-M, Race Course,Near Thomas Park Bus Stop,Coimbatore – 641 018 v. The Assistant Commissioner Of Income Tax,Central Circle – Iii

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 22.12.2021 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NO.27511 OF 2021AND W.M.P.NOS.29037, 29038, 29039 & 29042 OF 2021 [Video Conferencing] Santosh Kumar Kannodia,Race Course Mansion, 2[nd] Floor, 8/1-M, Race Course,Near Thomas Park Bus Stop,Coimbatore – 641 018. ... Petitioner -Vs.- The Assistant Commissioner of Income Tax,Central Circle – III,63, Race Course Road,Coimbatore - 641 018. ... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus calling for therecords in the Assessment Order bearing reference No.ITBA/COM/F/17/2021-22/1037354410(1) dated 29.11.2021 and quash the same asbeing ex-facie illegal and arbitrary and direct the Respondentto hear the petitioner and pass order on merits after providingcopies of the impounded materials and allowing the petitioner torespond to the same. ORDER This is the second round of litigation initiated by thepetitioner. The petitioner had earlier filed a Writ Petition inW.P.No.34420 of 2013 wherein the assessment order passed by thesecond respondent therein viz., Assistant Commissioner of IncomeTax on 20.03.2013 was set aside and the matter was remitted backto the respondent herein to pass a speaking order. The relevantportion of the said order reads as follows: “7.In the present case, the Assessing Officerhas given opportunity twice for personal hearing andthe said proceedings were not utilized by theassessee. No objections are filed. Thus, thepetitioner is at liberty to participate in theprocess of the proceedings by submitting hisobjections and in the event of filing any suchobjections, the said objections are to be consideredand the same is to be disposed of as per thedirectives of the Hon'ble Supreme Court. Thereafter,the Assessing Officer has to proceed with theprocess of reassessment and order of reassessment inthe manner known to law. After passing an assessmentorder, if the petitioner is still aggrieved, thenthe Appellate remedy is to be exhausted under theprovisions of the Income Tax Act. 8.This being the procedures to be followed, thegrounds raised on merits at this point of time,cannot be adjudicated in a writ proceedings beforethe High Court and therefore, the petitioner is atliberty to participate in the process ofreassessment proceedings. 9.With these directions, the writ petitionstands dismissed. No costs.” 2. Thereafter, series of communications were exchanged whichhas culminated in the impugned order dated 29.11.2021. Though itis argued on behalf of the petitioner that the order has beenpassed belatedly, what is evident is that the petitioner isattempting to sustain the longevity of the litigation in thissecond round of litigation, once again. 3. As the order passed by this Court on 03.08.2021 is veryclear, the petitioner has to only work out his remedy before theAppellate forum. I do not find any merits in this Writ Petition.The petitioner has an alternate remedy under Section 246A of theIncome Tax Act, 1961 and can also approach the respondent underSection 220 of the Income Tax Act, 1961 for interim protection. https://hcservices.ecourts.gov.in/hcservices/ 4. In view of the same, this Court is inclined to dismissthe Writ Petition with liberty to the petitioner to work out hisremedy under Section 246A of the Income Tax Act, 1961 and forstay of recovery proceedings in term of Section 220 of theIncome Tax Act, 1961. The petitioner is given 30 days time tofile such appeal and application. If such appeal and theapplication are filed, the respective authority shall passappropriate orders on merits and in accordance with law. 5. In fine, the Writ Petition stands dismissed with theabove observations. Consequently, connected miscellaneouspetitions are closed. No costs. Assistant Registrar(CS III) //True Copy// pgp To https://hcservices.ecourts.gov.in/hcservices/ 4. In view of the same, this Court is inclined to dismissthe Writ Petition with liberty to the petitioner to work out hisremedy under Section 246A of the Income Tax Act, 1961 and forstay of recovery proceedings in term of Section 220 of theIncome Tax Act, 1961. The petitioner is given 30 days time tofile such appeal and application. If such appeal and theapplication are filed, the respective authority shall passappropriate orders on merits and in accordance with law. 5. In fine, the Writ Petition stands dismissed with theabove observations. Consequently, connected miscellaneouspetitions are closed. No costs. Assistant Registrar(CS III) //True Copy// pgp To The Assistant Commissioner of Income Tax,Central Circle – III,63, Race Course Road,Coimbatore - 641 018. +1cc to Mr.A.P.Srinivas, Advocate, S.R.No.69200+2ccs to Mr.R.Parthasarathy, Advocate, S.R.No.68957 SSI(CO)PBS/12/01/2022