S.venkatesh v. Assistant Commissioner Of Income Tax Circle V

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 11.11.2019 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTH Writ Petition Nos.5666 to 5668 of 2008and 25015 to 25020 of 2008 andM.P.Nos.1,1 and 1 of 2008and MP.No.1 of 2018 in WP.No.5666 to 5668 of 2008andWP.No.25016 of 2018 S.VENKATESH ..PETITIONER IN ALL THE PETITIONSVS. 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE V, 121, NUNGAMBAKKAM HIGH ROAD,CHENNAI – 600 034. 2. COMMISSIONER OF INCOME TAX, 6 FLOOR, ANNEX BUILDING, 121, NUNGAMBAKKAM HIGH ROAD, NUNGAMBAKKAM,CHENNAI –600 034. ..RESPONDENTS IN WP.No.5666 of 2008 1 INCOME TAX OFFICER, BUSINESS WARD V(4), 121 NUNGAMBAKKAM HIGH ROAD,CHENNAI 34 2 COMMISSIONER OF INCOME TAX6TH FLOOR ANNEX BUILDING, 121 NUNGAMBAKKAM HIGH ROAD,CHENNAI 34 ..RESPONDENT in WP No.5667 of 2008 1 JOINT COMMISSIONER INCOME TAX INCOME RANGE V, NO. 121 NUNGAMBAKKAM HIGH ROAD CHENNAI 34 2 COMMISSIONER OF INCOME TAX6TH FLOOR ANNEX BUILDING, 121 NUNGAMBAKKAM HIGH ROAD CHENNAI 34 ..RESPONDENT in WP No.5668 of 2008 https://hcservices.ecourts.gov.in/hcservices/ THE ASST. COMMISSIONER OF INCOME TAX CRICLE - V ANNEX BUILDING 6TH FLOOR NO.121 UTTAMAR GANDHI SALAI NUNGAMBAKKAM, CHENNAI-34...RESPONDENT IN WP.Nos.25015 to 25020 of 2008 Prayer in WP No.5666 of 2008 : Petition filed under Article 226of the Constitution of India praying for the issuance of Writ ofCertiorari to call for the records on the files of the secondrespondent herein in C.NO.6502(32)/07-08/VI for assessment year2006-07 dated 14.7.2008 and quash the same. Prayer in WP No.5667 of 2008 : Petition filed under Article 226of the Constitution of India praying for the issuance of Writ ofCertiorari to call for the records on the files of the secondrespondent herein in C.NO.6502(31)/07-08/VI for assessment year2005-06 dated 14.2.2008 and quash the same. Prayer in WP No.5668 of 2008 : Petition filed under Article 226of the Constitution of India praying for the issuance of Writ ofCertiorari to call for the records on the files of the secondrespondent herein in C.NO.6502(33)/07-08/VI for assessment year2004-05 dated 19.2.2008 and quash the same. Prayer in WP No.25015 of 2008 : Petition filed under Article226 of the Constitution of India praying for the issuance ofWrit of Certiorari to call for the reords on the files of therespondent herein in PAN ; AADPV 8855D dated 24.3.2008 forassessment year 2004-05 and quash the said Impugned Noticeissued by the respondent by issuance of a Writ of Certiorari orany other appropriate writ. Prayer in WP No.25016 of 2008 : Petition filed under Article226 of the Constitution of India praying for the issuance ofWrit of Certiorari to call for the reords on the files of therespondent herein in PAN : AADPV 8855D dated 24.3.2008 forassessment year 2005-06 and quash the said Impugned Noticeissued by the respondent by issuance of a Writ of Certiorari orany other appropriate writ. Prayer in WP No.25017 of 2008 : Petition filed under Article226 of the Constitution of India praying for the issuance ofWrit of Certiorari to call for the reords on the files of therespondent herein in PAN : AADPV 8855D dated 24.3.2008 forassessment year 2006-07 and quash the said Impugned Noticeissued by the respondent by issuance of a Writ of Certiorari orany other appropriate writ. Prayer in WP No.25018 of 2008 : Petition filed under Article226 of the Constitution of India praying for the issuance ofWrit of Certiorari to call for the reords on the files of therespondent herein in PAN : AADPV 8855D dated 27.3.2008 forassessment year 2001-02 and quash the said Impugned Noticeissued by the respondent by issuance of a Writ of Certiorari orany other appropriate writ. Prayer in WP No.25018 of 2008 : Petition filed under Article226 of the Constitution of India praying for the issuance ofWrit of Certiorari to call for the reords on the files of therespondent herein in PAN : AADPV 8855D dated 27.3.2008 forassessment year 2001-02 and quash the said Impugned Noticeissued by the respondent by issuance of a Writ of Certiorari orany other appropriate writ. Prayer in WP No.25019 of 2008 : Petition filed under Article226 of the Constitution of India praying for the issuance ofWrit of Certiorari to call for the reords on the files of therespondent herein in PAN : AADPV 8855D dated 27.3.2008 forassessment year 2002-03 and quash the said Impugned Noticeissued by the respondent by issuance of a Writ of Certiorari orany other appropriate writ. Prayer in WP No.25020 of 2008 : Petition filed under Article 226of The Constitution of India praying for the issuance of Writ ofCertiorari to call for the reords on the files of the respondentherein in PAN : AADPV 8855D dated 27.3.2008 for assessment year2003-04 and quash the said Impugned Notice issued by therespondent by issuance of a Writ of Certiorari or any otherappropriate writ. For Petitioner in the above W.Ps: Mr.R.SivaramanFor Respondents in the above W.Ps : Mr.Prabhu Mukundh Arunkumar for Mrs.Hema Muralikrishnan Sr. Standing Counsel COMMON ORDER Learned Standing Counsel for the Income Tax Departmentsubmits that notice under Section 148 of the Income Tax Act,1961 (in short 'Act') has been issued for the assessment years2004-05, 2005-06 and 2006-07 based on the same reasoning onwhich notice under Section 263 had been issued originally, thelatter being the subject matter of W.P.Nos.5666 to 5668 of 2008.Hence, W.P.Nos.5666 to 5668 of 2008 are rendered infructuous. 2. Recording the above submission, W.P.Nos.5666 to 5668 of2008 are dismissed as infructuous. https://hcservices.ecourts.gov.in/hcservices/ 3. Insofar as W.P.Nos.25015 to 25020 of 2008 are concerned,the procedure set out in matters of re-assessment has beenclarified by the Supreme Court in the case of Gkn Driveshafts(India) Ltd vs Income Tax Officer And Ors (259 ITR 19) asfollows: 4. We see no justifiable reason to interferewith the order under challenge. However, we clarifythat when a notice under Section 148 of the Incometax Act is issued, the proper course of action forthe noticee is to file return and if he so desires,to seek reasons for issuing notices. The assessingofficer is bound to furnish reasons within areasonable time. On receipt of reasons, the noticeeis entitled to file objections to issuance of noticeand the assessing officer is bound to dispose of thesame by passing a speaking order. In the instantcase, as the reasons have been disclosed in theseproceedings, the assessing officer has to dispose ofthe objections, if filed, by passing a speakingOrder before proceeding with the assessment inrespect of the abovesaid five assessment years. 4. In the light of the aforesaid procedure and the reasonshaving been admittedly furnished to the petitioner in respect ofAssessment Years 2001-02 to 2006-07, the petitioner is permittedto file objections to assumption of jurisdiction within a periodof two (2) weeks from date of receipt of a copy of this order.Upon receipt of the same, the objections shall be disposed afteraffording opportunity to the petitioner and the proceedings forre-assessment shall be taken up in line with the procedure setout above. 5. W.P.Nos.25015 to 25020 of 2008 are closed. No costs.Consequently, connected Miscellaneous Petitions are also closed.Sd/- Assistant Registrar(CS III) Sub Assistant Registrar To 1.THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE V, 121, NUNGAMBAKKAM HIGH ROAD,CHENNAI – 600 034. https://hcservices.ecourts.gov.in/hcservices/ 5. W.P.Nos.25015 to 25020 of 2008 are closed. No costs.Consequently, connected Miscellaneous Petitions are also closed.Sd/- Assistant Registrar(CS III) Sub Assistant Registrar To 1.THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE V, 121, NUNGAMBAKKAM HIGH ROAD,CHENNAI – 600 034. https://hcservices.ecourts.gov.in/hcservices/ 2.THE COMMISSIONER OF INCOME TAX, 6 FLOOR, ANNEX BUILDING, 121, NUNGAMBAKKAM HIGH ROAD, NUNGAMBAKKAM,CHENNAI –600 034. 3.THE INCOME TAX OFFICER, BUSINESS WARD V(4), 121 NUNGAMBAKKAM HIGH ROAD,CHENNAI 34 4.THE JOINT COMMISSIONER INCOME TAX INCOME RANGE V, NO.121 NUNGAMBAKKAM HIGH ROAD,CHENNAI 34 +2cc to M/S.HEMA MURALIKRISHNAN, Advocate SR.Nos.93725 & 93728AKM/22.01.2020/5P-7C / Writ Petition Nos.5666 to 5668 of 2008and 25015 to 25020 of 2008and M.P.Nos.1,1 and 1 of 2008