T. K. Krishnaswamy v. Income Tax Officer, Non-Corporate Ward-1 (4), Nungambakkam, Chennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 10.04.2017CORAM THE HONOURABLE Mr. JUSTICE K. RAVICHANDRABAABUW.P.No. 43740 & 43741 of 2016and W.P.No.1575 of 2017andW.M.P.Nos.37545 and 37546 of 2017and W.M.P.No.1521 of 2017 W.P.No.43740 of 2016 T.K. Rajalakshmi...Petitioner Versus1. The Deputy Commissioner of Income Tax, Non-Corporate Circle-2, Room No. 320, Wanaparthy Block, 3[rd] Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034.2. The Principal Commissioner Income Tax-I, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034....RespondentsPRAYER: Writ Petition filed under Article 226 of the Constitutionof India, seeking for issuance of a Writ of Certiorari to callfor the records of 1[st] respondent in PAN: for theAY 2013-2014, dated 16.11.2016 and quash the same.W.P.No.43741 of 2016 T. K. Krishnaswamy ...Petitioner Versus 1. Income Tax Officer, Non-Corporate Ward-1 (4), Nungambakkam, Chennai – 600 034. 2. The Principal Commissioner Income Tax-I, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034... Respondents Prayer: Writ Petition filed under Article 226 of the Constitutionof India, seeking for issuance of a Writ of Certiorari to callfor the records of 1[st] respondent in PAN: for the AY2013-2014, dated 16.11.2016 and quash the same. W.P.No.1575 of 2017T.K. Rajalakshmi...Petitioner Versus1. The Deputy Commissioner of Income Tax, Non-Corporate Circle – 2, Room No. 320, Wanaparthy Block, 3[rd] Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034.2. The Principal Commissioner Income Tax-I, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034.3. The Tax Recovery Officer, O/o. The Tax Recovery Officer – 1, Room No. 327A, 3[rd] Floor, New Block, 121 M.G. Road, Chennai – 600 034....Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, seeking for issuance of a Writ ofCertiorari to call for the records of 3[rd] respondent proceedingsin T.R.No. 981/TRO-1/2016-17 dated 16.01.2017 and quash thesame. https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER W.P.Nos.43740 and 43741 of 2016 are filed by thepetitioners challenging the order of assessment in respectof the assessment year 2013-2014. W.P.No.1575 of 2017 is filedby the same petitioner in W.P.No.43740 of 2016 challenging theorder of attachment dated 16.01.2017. 2. Mr.V.T.Gopalan, learned Senior counsel appearing for thepetitioners in all these writ petitions submitted that thoughthe petitioners have raised very many grounds in these writpetitions, challenging the order of assessment and attachmenttouching upon the merits of the matter, the petitioners,however, are willing to go before the Appellate Authority andfile a statutory appeal and canvass all the points raised beforethis Court. Therefore, he submitted that the petitioners may begiven liberty to file such appeal before the Appellate Authoritychallenging the order of assessment. He also pointed out thatthese writ petitions challenging the assessment order werefiled within the prescribed time limit for filing such an appeal. 3. Mr.Ravi Kumar, learned Senior Standing Counsel appearingfor the respondent Department submitted that the petitioners canfile such appeal provided, they are filed within the period oflimitation. 3. Mr.Ravi Kumar, learned Senior Standing Counsel appearingfor the respondent Department submitted that the petitioners canfile such appeal provided, they are filed within the period oflimitation. 4. Considering the above stated facts and circumstances andthe submissions made by the learned Senior Counsel appearing forthe petitioners and the learned counsel appearing for therespondent Department and considering the fact that the factualcontentions raised in these writ petitions are necessarily to begone into and decided by the appellate forum, which isundoubtedly a fact finding forum as well, considering thefurther fact that the present writ petitions are filed beforethis Court well within the time of limitation for filing suchappeal, I am of the view that the petitioners can be givenliberty to file such appeal before the Appellate Authority sothat all the factual aspects can be gone into and decided. 5. Accordingly, W.P.Nos.43740 and 43741 of 2016 aredisposed of by granting liberty to the petitioners to file such https://hcservices.ecourts.gov.in/hcservices/ appeal within a period of three weeks from the date of receiptof a copy of this order and the Appellate Authority shallconsider the same on its own merits and in accordance with lawwithout reference to the period of limitation. The petitionersare also at liberty to move application for interim stay beforethe Appellate Authority along with the appeal. Till an order ispassed in the stay petition, no coercive steps shall be takenagainst the petitioners by the respondents. 6. In view of the order passed in the above two writpetitions, no further order is required in W.P.No.1575 of 2017.Accordingly, W.P.No.1575 of 2017 is closed. No costs.Consequently, connected miscellaneous petitions are closed. -s/d-Assistant Registrar(CSIV)True CopySub-Assistant RegistrarvsiTo1. The Deputy Commissioner of Income Tax, Non-Corporate Circle – 2, Room No. 320, Wanaparthy Block, 3[rd] Floor, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034.2. The Principal Commissioner Income Tax-I, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034.3. The Tax Recovery Officer, O/o. The Tax Recovery Officer – 1, Room No. 327A, 3[rd] Floor, New Block, 121 M.G. Road, Chennai – 600 034. 4.The Income Tax OfficerNon-Corporate Board-1(4)NungambakkamChennai-600 034 +1 cc to Mr.T.Ravikumar Advocate sr 21779 +3 cc to Mr.S.Ashok kumar Advocate sr 21756 +2 cc to Mr.T.Ravikumar Advocate sr 21780, 21781 W.P.No. 43740 and 43741 of 2016and W.P.No. 1575 of 2017 aa21/04/2017