Sundararajan v. Income Tax Officer,Non-Corporate Ward 19(4),Chennai

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.04.2022CORAM: THE HON'BLE MR.JUSTICE M.DHANDAPANI W.P.No.10693 of 2022 and W.M.P.Nos.10328, 10331 & 10332 of 2022 Sundararajan...Petitioner vs. Income Tax Officer,Non-corporate Ward 19(4),Chennai....Respondent Writ Petition filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, calling for the recordsof respondent contained in its impugned order dated 29.03.2022issued under Section 148A of the Income Tax Act, bearingITBA/AST/F/148A/2021-22/1041998948(1) for PAN: , forAssessment Year (AY) 2018-19, and all proceedings in furtherancethereof, including the notice issued under Section 148 of theIncome Tax Act, bearing DIN & Notice No.ITBA/AST/S.148_1/2021-22/1042187852(1), dated 30.03.2022, PAN: forAssessment Year 2018-19 and to quash the same. For Petitioner : Mr.Suhrith ParthasarathyFor Respondents : Mrs.Hema MuralikrishnanSenior Standing Counsel ORDER The prayer sought for herein is for issuance of Writ ofCertiorari to quash the impugned proceedings in DIN & NoticeNo.ITBA/AST/F/148A/2021-22/1041998948(1) dated 29.03.2022 issuedby the respondent under the provisions of Section 148A(d) ofIncome Tax Act, 1961[hereinafter “the said Act”] and infurtherance thereof, including the notice issued under Section148 of the Income Tax Act, bearing DIN & NoticeNo.ITBA/AST/S.148_1/2021-22/1042187852(1), dated 30.03.2022. 2. It is relates to the Assessment Year 2018-19. Thepetitioner is an assessee under the respondent. 3. The learned counsel for the petitioner submitted that,the Revenue has found that there was an “escaped assessment” forthe Assessment Year 2018-19 and therefore, in order to re-openthe assessment under Section 147 of the said Act, the Revenueissued notice dated 15.03.2022 under Section 148A(b) of the saidAct and in response to the said notice, the petitioner has tofile his reply within a period of 7 days under the provisions oflaw. However, the respondent was not granted 7 days as mandated,the petitioner was unable to gather relevant documents.Accordingly, on 22.03.2022, the petitioner sent an email to therespondent, seeking extension of time till 20.04.2022. However,the respondent has not consider the same and proceeded to passorder under Section 148A(d) dated 29.03.2022. On the next dayi.e., 30.03.2022, the petitioner was issued another notice underSection 148 of the Act. Challenging the aforesaid impugned orderdated 29.03.2022, this Writ Petition has been filed. 4. Heard the learned Senior Standing Counsel appearing forthe respondent. 5. First of all, Section 148A(b) of the said Act providesthat, the Assessing Authority has to provide an opportunity ofbeing heard to the assessee, with the prior approval ofspecified authority, by serving upon him a notice to show causewithin such time, as may be specified in the notice, being notless than seven days and not exceeding 30 days from the date onwhich the said notice is issued, or such time, as may beextended by him on the basis of an application in this behalf,as to why a notice under Section 148 of the said Act should notbe issued on the basis of the information which suggests thatincome chargeable to tax has “escaped assessment” in his casefor the relevant assessment year and results of enquiryconducted, if any, as per Clause (a). Therefore, further time of30 days as sought for by the petitioner, has to be entertainedat the time of considering the final assessment proceedings. 6. In view of the above provisions of law, this Court isinclined to allow this writ petition. Accordingly, this WritPetition is allowed with the following directions: The impugned order is set aside. However the petitioner isdirected to send a reply within three (3) days from thedate of receipt of a copy of this order. If such reply is received, the respondent is directed topass appropriate orders within a period of one weekthereafter.  6. In view of the above provisions of law, this Court isinclined to allow this writ petition. Accordingly, this WritPetition is allowed with the following directions: The impugned order is set aside. However the petitioner isdirected to send a reply within three (3) days from thedate of receipt of a copy of this order. If such reply is received, the respondent is directed topass appropriate orders within a period of one weekthereafter.   No costs. Consequently, Connected miscellaneous petitionsare closed. Sd/- Assistant Registrar (CS-III) //True Copy// mp/anu Sub Assistant Registrar To Income Tax Officer,Non-corporate Ward 19(4),Chennai. +1cc to Mr.Suhrith Parthasarathy, Advocate SR. No. 29763+1cc to M/s.Hema Muralikrishnan, Advocate SR. No. 29938 W.P.No.10693 of 2022 SPD (CO)PR (01/06/2022)