Sree Balaji Bullions v. The Deputy Commissioner Of Income Tax , Circle (1), Income Tax Office

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 25.02.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. Nos.4574, 4575, 4578, 4581, 4579, 4580, 4582 & 4583 of 2020and WMP Nos.5420, 5424, 5427, 5433, 5340, 5432, 5435 & 5436 of2020 1 ARRS SILKS 7,8 & 9 CAR STREET SALEM 6336 001 REP. BY ITS PARTNER S. RAVICHANDRAN 1 EKTHA SANJEY AHUJA 1F RAJAJI ROAD SALEM 636 007 ... PETITIONER in WP No.4575 of 2020 1 REVATHI MODERN RICE MILL 34-A/2 ATTUR MAIN ROAD AYOTHIAPATINAM SALEM 636 103 REP. BY ITS PARTNER P. GANAPATHY ... PETITIONER in WP No.4578 of 2020 1 KAILASH S/O. RAMESH , 1F , RAJAJI SALAI SALEM -636 007 ... PETITIONER in WP No.4579 of 2020 1 SANGEETHA W/O. RAMESHLAL No.1F , RAJAJI SALAI SALEM -636 007 ... PETITIONER in WP No.4580 of 2020 1 N.A.SURESH S/O. B. ANANTHARAMAN 39 VASAGASALAI STREET SHEVAPET SALEM 636 002 ... PETITIONER in WP No.4581 of 2020 1 RAMESHLAL S/O. FATICHAND NO.1F RAJAJISALAI SALEM -636 007 ... PETITIONER in WP No.4582 of 2020 1 SREE BALAJI BULLIONS 22/43 VASAGASALAI STREET SHEVAPET SALEM -636 002 REPRESENTED BY ITS MANAGING PARTNER B.MOHAN ... PETITIONER in WP No.4583 of 2020Vs. 1 THE DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE (1), INCOME TAX OFFICE NO. 3 , GANDHI ROAD , SALEM 636 007 ..Respondents in W.P.No.4574, 4575, 4581, 4579, 4580, 4582, 4583/2020. 1 ASSISTANT COMMSISIONER OF INCOME TAX CIRCLE 1 HOSUR 737/1 , FIRST FLOOR R.K. TOWERS MARUTHI NAGAR HOSUR 635 109..Respondent in W.P.No.4578 of 2020 1 INCOME TAX OFFICER WARD 1(4) INCOME TAX OFFICE NO.3 GANDHI ROAD SALEM - 636 007 WP No.4574 of 2020 Petition filed under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Certiorari, callingfor the records relating to ITBA / AST / S / 143(3) / 2019-20 /1023407692 (1) dated 30.12.2019 on the file of the Respondentrelating to Assessment year 2017-18 and quash the same. WP No.4575 of 2020To issue a Certiorari or any other Writ or order or direction inthe nature of a Writ Calling for the recoreds relating to ITBA /AST / S / 143(3) / 2019-20 / 1022614390 (1) dated 18.12.2019onthe file of the Respondent relating to Assessment year 2017-18and quash the same. WP No.4578 of 2020Calling for the records relating to ITBA / AST / S / 143(3) /2019-20 / 1023458297(1) dated 30.12.2019 the file of theRespondent relating to Assessment year 2017-18 and quash thesame. WP No.4579 of 2020Calling for the records relating to ITBA/AST/S/143(3) /2019-20/1023436643 (1) dated 30.12.2019 on the file of the Respondentrelating to Assessment Year 2017-18 and quash the same. WP No.4580 of 2020calling for the records relating to ITBA/AST/S/143(3) /2019-20/1022613098 (1) dated 18.12.2019 on the file of the Respondentrelating to Assessment Year 2017-18 and quash the same. WP No.4581 of 2020To issue a Writ of Certiorari or any other Writ or order ordirection in the nature of a Writ calling for the recordsrelating to ITBA / AST / S / 143(3) / 2019-20 / 1021877874(1)dated 07.12.2019 on the file of the Respondent relating toAssessment year 2017-18 and quash the same. WP No.4582 of 2020Calling for the records relating to ITBA/AST/S/143(3) /2019-2020/1023453060(1) dated 30.12.2019 on the file of theRespondent relating to Assessment Year 2017-18 and quash thesame. WP No.4583 of 2020To issue a Writ of Certiorari or any other Writ or order ordirection in the nature of a Writ, calling for the recordsrelating to ITBA/AST/S/143(3) /2019-20/1023350591 (1) dated28.12.2019 on the file of the Respondent relating to AssessmentYear 2017-18 and quash the same. For Petitioner in all WPs.: Mr.B.Kumar, Senior Counsel for Mr.S.Ramachandran For Respondent in all WPs : Mr.A.P.Srinivas, WP No.4582 of 2020Calling for the records relating to ITBA/AST/S/143(3) /2019-2020/1023453060(1) dated 30.12.2019 on the file of theRespondent relating to Assessment Year 2017-18 and quash thesame. WP No.4583 of 2020To issue a Writ of Certiorari or any other Writ or order ordirection in the nature of a Writ, calling for the recordsrelating to ITBA/AST/S/143(3) /2019-20/1023350591 (1) dated28.12.2019 on the file of the Respondent relating to AssessmentYear 2017-18 and quash the same. For Petitioner in all WPs.: Mr.B.Kumar, Senior Counsel for Mr.S.Ramachandran For Respondent in all WPs : Mr.A.P.Srinivas, Mr.A.P.Srinivas, learned Senior Standing Counsel acceptsnotice for the respondent. 2. By consent of both learned Senior Counsel appearing forthe learned counsel for the petitioners as well as the learnedSenior Standing Counsel for the respondent, these Writ Petitionsare disposed finally even at the stage of admission. https://hcservices.ecourts.gov.in/hcservices/ 3. The petitioners have suffered an order of assessment forAssessment Year (AY) 2017-18, passed in terms of the Income taxAct, 1961 (in short 'Act'). The sole addition relates tocertain deposits made in cash during the period ofdemonetization. According to the petitioners, only one portionof the cash deposit was in demonetised currency and this amounthas already been offered to tax by the petitioner. Theremaining deposits would not come within the ambit ofunexplained money in terms of Section 115 BBE of the Act. 4. As against the orders of assessment, statutory appealshave been filed by the petitioners, which are pending before theCommissioner of Income Tax (Appeals), Salem. Inter alia, thepetitioners have also sought a stay of the demand. The detailsof the appeals and the stay applications are as follows: S.No.Case No.Appeal filedStayStatusonApplicationfiled on1.W.P.No.4574 of23.01.202006.02.2020Pending20202.W.P.No.4578 of29.01.202017.02.2020Pending20203.W.P.No.4581 of30.12.201907.02.2020Pending20204.W.P.No.4583 of25.01.202007.02.2020Pending20205.W.P.Nos.4575,20.01.202006.01.2020Stay4579, 4580 andApplications4582 of 2020allowed 5. Since the petitioners have rightly approached theauthorities for interim protection, it would suffice that thestay applications be considered and disposed in accordance withlaw. 6. In W.P.Nos.4575, 4579, 4580 and 4582 of 2020, the stayapplications have been allowed and hence, nothing survives inthese writ petitions. Recording the aforesaid, these writpetitions are closed 7. In W.P.Nos.4574, 4578, 4581 and 4583 of 2020, theauthorities are directed to consider and dispose the stayapplications after considering the tri-fold aspectsof prima facie case, financial stringency and balance ofconvenience and pass orders after hearing the petitioner in https://hcservices.ecourts.gov.in/hcservices/ accordance with law, within six (6) weeks from today. Theaforesaid Writ Petitions are disposed in the aforesaid terms. 8. No costs. Connected Miscellaneous Petitions areclosed. s/d- Assistant Registrar(CS VIII) True Copy Sub-Assistant RegistrarslTo 1.The Deputy Commissioner of Income TaxCircle (1), Income tax office,No.3, Gandhi Road,Salem – 636 007.2.The Assistant Commissioner of Income TaxCircle i, Hosur737/1, First Floor, R.K. TowersMaruthi Nagar, Hosur 635 109.+2 Ccs to Mr.A.P.Srinivas, Advocate sr 16317, 16316.+8 Ccs to Mr.S.Ramachandran, Advocate sr 16454 to 16461.W.P. Nos.4574, 4575, 4578, 4581,4579, 4580, 4582 & 4583 of 2020and WMP Nos.5420, 5424, 5427, 5433,5340, 5432, 5435 & 5436 of 2020 JP(CO)SP(06/03/2020)