The Additional Commissioner Of Income Tax, Central Range-1,Chennai v. Raju Sugumaran, [ Respondent ]

IN THE HIGH COURT OF JUDICATURE AT MADRAS ( Special Original Jurisdiction ) Thursday, the Third day of March Two Thousand Twenty Two PRESENT THE HON`BLE MR.JUSTICE R.SURESH KUMAR WMP.No.30072 of 2021IN WP.No.23069 of 2021 1 THE ASSISTANT COMMISSIONER OF [ PETITIONERS ]INCOME TAX, DC/AC, CENTRAL CIRCLE-1(2), 3RD FLOOR, INVESTIGATION WING, INVESTIGATION BUILDING, NO.46 (OLD NO.108), MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600 034. 2 THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1,CHENNAI, NO.46, (OLD NO.108), MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600 034. Vs RAJU SUGUMARAN, [ RESPONDENT ]S/O.MR.RAJU, NO.10,2ND STREET, TELEPHONE COLONY, ADAMBAKKAM, CHENNAI-600 088. Petition praying that in the circumstances stated therein and inthe affidavit filed therewith the High Court will be pleased Toextend the time granted in order dated 29.10.2021 passed inWP.No.23069 of 2021 for further 6 months (in WMP.No.30072 of 2021). Order : This petition coming on this day for hearing uponperusing the petition and the affidavit filed in support thereof andupon hearing the arguments of MR.A.N.R.JAYAPRATHAP, Standing Counselfor the petitioners and of MR.C.BASKAR, Advocate for the Respondent,the court made the following order:- In the main writ petition, orders were passed on 29.10.2021directing the Revenue to complete the assessment within some timeframe, the operative portion of the order reads thus: "9. Therefore, captioned writ petition is disposed of bymaking the following orders: (a) Impugned order, being Assessment Order dated29.09.2021 bearing reference No.ITBA/AST/S/153C/2021-22/1036031359(1) is set aside; (b) All notices, post 22.09.2021 notice underSection 153C of IT Act are also set aside/effaced. Thisis solely on the ground that 142(1) notice and showcause notice were issued even before the expiry of twodays time granted in Section 153C notice; (c) Owing to the above limb of this order, thoughobvious it is made clear that this Court has notexpressed any view on the merits of the matter; (d) The first respondent shall now re-commence theproceedings from 22.09.2021 notice to writ petitionerunder Section 153C of IT Act and do the legal drill denovo on merits of the matter inaccordance with law andcomplete the legal drill as expeditiously as hisbusiness would permit and in any event within 8 weeksfrom today i.e., on or before 24.12.2021; Captioned main writ petition is disposed of on above terms.Consequently captioned writ miscellaneous petition is disposed ofas closed. There shall be no order as to costs." 2. Pursuant to the said order, according to the learned StandingCounsel appearing for the Revenue, they proceeded to complete theassessment, but for various reasons, they could not complete itwithin the time stipulated by this Court in the said order. 3. However Mr.A.N.R.Jayaprathap, learned Standing Counselappearing for the petitioner/Revenue for the reasons stated in theaffidavit in this petition, seeks indulgence of this Court forextending the said time for a further period of six months, as thisapplication is filed before this Court seeking extension of timebefore the original time granted by this Court expires. 4. Heard Mr.G.Baskar, learned counsel appearing for therespondent/asseseee, who would submit that at least let thepetitioner/Revenue complete the assessment within the presentextended time of 90 days without seeking further extension of time. 5. After having heard the learned counsel appearing for bothsides and satisfied with the reasons in the affidavit filed insupport of this petition, this petition is ordered, where furtherperiod of 90 days is given from today to the petitioner/Revenue tocomplete the assessment as indicated by the order of this Courtreferred to above without seeking further extension of time. -sd/- 03/03/2022 / TRUE COPY / 4. Heard Mr.G.Baskar, learned counsel appearing for therespondent/asseseee, who would submit that at least let thepetitioner/Revenue complete the assessment within the presentextended time of 90 days without seeking further extension of time. 5. After having heard the learned counsel appearing for bothsides and satisfied with the reasons in the affidavit filed insupport of this petition, this petition is ordered, where furtherperiod of 90 days is given from today to the petitioner/Revenue tocomplete the assessment as indicated by the order of this Courtreferred to above without seeking further extension of time. -sd/- 03/03/2022 / TRUE COPY / Sub Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104. TO 1 THE ASSISTANT COMMISSIONER OFINCOME TAX, DC / AC, CENTRAL CIRCLE-1(2), 3RD FLOOR, INVESTIGATION WING, INVESTIGATION BUILDING, NO.46 (OLD NO.108), MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600 034. 2 THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1, CHENNAI, NO.46, (OLD NO.108), MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600 034. Order in WMP.No.30072 of 2021 IN WP.No.23069 of 2021 Date :03/03/2022 From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this formatPA (14/03/2022)