The Commissioner Of Income Tax,Chennai v. M/S.chennai Metro Rail Limited

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 30.01.2018CORAMTHE HON'BLE MS. INDIRA BANERJEE, CHIEF JUSTICEANDTHE HON'BLE MR.JUSTICE ABDUL QUDDHOSETax Case (Appeal) No.745 of 2017 The Commissioner of Income Tax,Chennai... Appellant/Respondent Vs. M/s.Chennai Metro Rail Limited,51/24, Nungambakkam High Road,Chennai – 600 034PAN : AADCC2233K .. Respondent/Appellant PRAYER: Appeal under Section 260A of the Income Tax Act,1961 against the order of the Income Tax AppellateTribunal, Madras “A” Bench, Chennai, dated 23.3.2017 passedin I.T.A.No.2231/Mds/2016. against the order of the Principal Commissioner of IncomeTax Chennai-1 made in C.No.218(3)/Pr.CIT-1/263/2015-2016dated 09/03/2016. against the order of the Deputy Commissioner of Income Tax,Company Circle 1(3) chennai-34 made in PAN/GIRNo. dated 06.03.2014, Assessment year 2011-2012. For Appellant: Mrs.R.HemalathaStanding Counsel This appeal filed by the Commissioner of Income Tax,Chennai is against an order dated 23[rd] April 2017 passed bythe Income Tax Appellate Tribunal “A” Bench, Chennaiallowing the appeal being I.T.A.No.2231 of 2016 and https://hcservices.ecourts.gov.in/hcservices/ dismissing I.T.A.Nos.2230 & 2232 of 2016 pertaining to theassessment year 2011-12. 2. The respondent Assessee, M/s.Chennai Metro Rail Limited,is a Government company within the meaning of Section 617 of theCompanies Act, 1956. The company filed its income tax returnfor the assessment year 2011-12 on 11[th] January 2012 claimingrefund of Rs.19,44,490/-. Later, on 26[th] February 2013, therespondent Assessee filed a revised return claiming refund ofRs.2,10,91,390/-. 3. The case of the respondent Assessee was selected forscrutiny and notice was issued under Section 143(2) of theIncome Tax Act, 1961 (hereinafter referred to as “the Act”),which was dated 19[th] August 2013. Thereafter, notice was issuedunder Section 142(1) of the Act along with a detailedquestionnaire. The representative of the respondent Assesseeduly appeared on behalf of the Assessee and made submissions. 4. The assessment was completed under Section 143(3) of theAct. The income of the respondent Assessee as assessed wasRs.5,87,06,566/- after addition of Rs.5,32,60,536/- under thehead income from other sources. The Assessing Officer,however, did not initiate any penalty proceedings under Section271(1)(c) of the Act. 5. The respondent Assessee filed an appeal, which wasdismissed. Subsequently, in exercise of power under Section 263of the Act, the Principal Commissioner of Income Tax, Chennai-Ipassed an order holding that on examination of the records itwas found that the assessment order had established that theAssessee had concealed his income by filing inaccurateparticulars of income and thus penal provisions under Section271(1)(c) of the Act were clearly attracted. The AssessingOfficer had, however, failed to initiate penalty under Section271(1)(c) of the Act thereby making the assessment order for theassessment year 2011-12 erroneous and prejudicial to theinterest of Revenue. 6. A show cause notice under Section 263 of the Act wasissued to the respondent Assessee proposing to revise theassessment order under Section 263 of the Act. The PrincipalCommissioner of Income Tax, Chennai-I held thus:“4.In the instant case, the AssessingOfficer while passing the order u/s 143(3) hadestablished that the assessee had concealed histaxable income by filing inaccurate particularsof income and therefore penalty u/s 271(1)(c)was clearly attracted in the case, which theAssessing Officer failed to initiate. 5.It is well established that the assessing 6. A show cause notice under Section 263 of the Act wasissued to the respondent Assessee proposing to revise theassessment order under Section 263 of the Act. The PrincipalCommissioner of Income Tax, Chennai-I held thus:“4.In the instant case, the AssessingOfficer while passing the order u/s 143(3) hadestablished that the assessee had concealed histaxable income by filing inaccurate particularsof income and therefore penalty u/s 271(1)(c)was clearly attracted in the case, which theAssessing Officer failed to initiate. 5.It is well established that the assessing officer has to initiate proceedings forimposition of penalty during the course of theassessment itself. If he fails to initiate orrecord his satisfaction for the initiation ofthe penalty proceedings during the course of theassessment proceedings, it would be a case wherethe assessment order can be said to be erroneousas he has not decided a point or recorded afinding on an issue which ought to have beendone or decided during the course of theassessment proceedings. Hence the omission ofthe Assessing Officer to initiate penalty duringthe course of Assessment renders the assessmentorder erroneous and prejudicial to the interestof the revenue. 6.If in any proceeding of the assessment,the Assessing Officer fails to take notice ofthe facts attracting the provisions containedu/s 271(1)(c) of the Act, it could not be saidthat his failure to take notice of the factswhich were before him attracting the provisionsof section 271(1)(c) of the Act does not amountto an error prejudicial to the interest of therevenue. Therefore, if an Assessing Officerduring the pendency of the proceeding hasomitted to take notice of the facts attractingsection 271(1)(c) of the Act which ultimatelyended in an order of assessment, the order wouldbe erroneous and prejudicial in the interest ofrevenue. 6.In view of the above, it is held that,the assessment order u/s 143(3) passed by theassessing officer for A.Y. 2011-12 is erroneousand prejudicial to the interest of the publicrevenue. Hence the Assessing Officer isdirected to reframe the assessment afresh inaccordance with the provisions of law.” 7. The respondent Assessee filed an appeal beingI.T.A.No.2231 of 2016 against the order under Section 263 of theAct in so far as it related to penalty. 8. By the order under appeal, which was a common order, theappeal, being I.T.A.No.2231 of 2016, filed by the respondentAssessee was allowed and the other appeals were dismissed. TheAppellate Tribunal held thus: 6.In view of the above, it is held that,the assessment order u/s 143(3) passed by theassessing officer for A.Y. 2011-12 is erroneousand prejudicial to the interest of the publicrevenue. Hence the Assessing Officer isdirected to reframe the assessment afresh inaccordance with the provisions of law.” 7. The respondent Assessee filed an appeal beingI.T.A.No.2231 of 2016 against the order under Section 263 of theAct in so far as it related to penalty. 8. By the order under appeal, which was a common order, theappeal, being I.T.A.No.2231 of 2016, filed by the respondentAssessee was allowed and the other appeals were dismissed. TheAppellate Tribunal held thus: “6.We have considered the rival submissionson either side and perused the materialavailable on record. The Assessing Officercompleted the assessment under Section 143(3) oftheActbymakinganadditionofRs.5,32,60,563/- under the head income fromother sources. However the Assessing Officerhas not recorded any satisfaction for initiatingpenalty proceeding under Section 271(1)(c) ofthe Act. The Commissioner in exercise of hispower under Section 263 of the Act found thatthe failure of the Assessing Officer to recordsatisfaction and to initiate penalty proceedingunder Section 271(1)(c) of the Act is not onlyerroneous but also prejudice to the interest ofthe Revenue. We have carefully gone through theprovisions of the Section 271(1)(c) of the Act.Section 271 of the Act enables the AssessingOfficer or the Commissioner or the Commissioner(Appeals) as the case may be to levy penaltyunder Section 271(1)(c) of the Act forconcealing any part of his income or furnishedinaccurate particulars of his income in thecourse of assessment proceeding under the Act.Therefore, it is a precondition that proceedingis pending before the Assessing Officer or theCommissioner. The question arises forconsideration is whether the PrincipalCommissioner of Income Tax can direct theAssessing Officer to levy penalty for hisfailure to do in the assessment proceeding.This Tribunal is of the considered opinion thatin the course of revisional proceeding, if theCommissioner found that the assessee hasfurnished inaccurate particulars or concealedany part of his income, definitely theCommissioner can levy penalty under Section 271(1)(c) of the Act. In this case, theCommissioner admittedly has not levied penaltyunder Section 271(1)(c) of the Act. Therefore,the Commissioner cannot direct the AssessingOfficer to levy penalty after revising hisorder. Levy of penalty is the discretion of theofficer before whom the proceedings are pendingunder the Income Tax Act. In case, penaltyproceeding was initiated and dropped by theAssessing Officer such a proceeding could berevised by the Commissioner on the ground thatdropping of the penalty proceeding would amountto prejudicial to the interest of the Revenue. However the Commissioner cannot direct theAssessing Officer to initiate the penaltyproceedings itself. Therefore, this Tribunal isof the considered opinion that the Commissioneris not justified in directing the AssessingOfficer to initiate the penalty proceeding underSection 271(1)(c) of the Act. Accordingly, theorder of the Principal Commissioner is set asideand the appeal of the assessee is allowed.” 9. Being aggrieved, the Revenue has filed the instantappeal. The question of law raised in this appeal is whether theCommissioner could have directed the Assessing Officer toinitiate penalty proceedings when the Assessing Officer had notarrived at any finding in this regard? However the Commissioner cannot direct theAssessing Officer to initiate the penaltyproceedings itself. Therefore, this Tribunal isof the considered opinion that the Commissioneris not justified in directing the AssessingOfficer to initiate the penalty proceeding underSection 271(1)(c) of the Act. Accordingly, theorder of the Principal Commissioner is set asideand the appeal of the assessee is allowed.” 9. Being aggrieved, the Revenue has filed the instantappeal. The question of law raised in this appeal is whether theCommissioner could have directed the Assessing Officer toinitiate penalty proceedings when the Assessing Officer had notarrived at any finding in this regard? 10. Learned Standing Counsel appearing on behalf of theRevenue has referred to Section 263 of the Act, which providesas follows:“Revision of orders prejudicial to revenue.263.(1) The Principal Commissioner or Commissionermay call for and examine the record of anyproceeding under this Act, and if he considers thatany order passed therein by the Assessing Officeris erroneous in so far as it is prejudicial to theinterests of the revenue, he may, after giving theassessee an opportunity of being heard and aftermaking or causing to be made such inquiry as hedeems necessary, pass such order thereon as thecircumstances of the case justify, including anorder enhancing or modifying the assessment, orcancelling the assessment and directing a freshassessment.[Explanation 1.]—For the removal of doubts, it ishereby declared that, for the purposes of this sub-section,— (a) an order passed on or before or after the 1stday of June, 1988 by the Assessing Officer shallinclude—(i) an order of assessment made by theAssistant Commissioner or Deputy Commissioneror the Income-tax Officer on the basis of thedirections issued by the Joint Commissionerunder section 144A; (ii) an order made by the Joint Commissioner inexercise of the powers or in the performance ofthe functions of an Assessing Officer conferredon, or assigned to, him under the orders ordirections issued by the Board or by the Principal Chief Commissioner or ChiefCommissioner or Principal Director General orDirector General or Principal Commissioner orCommissioner authorised by the Board in thisbehalf under section 120; (b) "record" shall include and shall be deemedalways to have included all records relating to anyproceeding under this Act available at the time ofexamination by the Principal Commissioner orCommissioner; (c) where any order referred to in this sub-sectionand passed by the Assessing Officer had been thesubject matter of any appeal filed on or before orafter the 1st day of June, 1988, the powers of thePrincipal Commissioner or Commissioner under thissub-section shall extend and shall be deemed alwaysto have extended to such matters as had not beenconsidered and decided in such appeal.[Explanation 2.—For the purposes of this section,it is hereby declared that an order passed by theAssessing Officer shall be deemed to be erroneousin so far as it is prejudicial to the interests ofthe revenue, if, in the opinion of the PrincipalCommissioner or Commissioner,— (a) the order is passed without makinginquiries or verification which should havebeen made; (b) the order is passed allowing any reliefwithout inquiring into the claim; (c) the order has not been made in accordancewith any order, direction or instructionissued by the Board under section 119; or (d) the order has not been passed inaccordance with any decision which isprejudicial to the assessee, rendered by thejurisdictional High Court or Supreme Court inthe case of the assessee or any otherperson.] (2) No order shall be made under sub-section (1)after the expiry of two years from the end of thefinancial year in which the order sought to berevised was passed. (a) the order is passed without makinginquiries or verification which should havebeen made; (b) the order is passed allowing any reliefwithout inquiring into the claim; (c) the order has not been made in accordancewith any order, direction or instructionissued by the Board under section 119; or (d) the order has not been passed inaccordance with any decision which isprejudicial to the assessee, rendered by thejurisdictional High Court or Supreme Court inthe case of the assessee or any otherperson.] (2) No order shall be made under sub-section (1)after the expiry of two years from the end of thefinancial year in which the order sought to berevised was passed. (3) Notwithstanding anything contained in sub-section (2), an order in revision under thissection may be passed at any time in the case of anorder which has been passed in consequence of, orto give effect to, any finding or direction contained in an order of the Appellate Tribunal,National Tax Tribunal, the High Court or theSupreme Court. Explanation.—In computing the period of limitationfor the purposes of sub-section (2), the time takenin giving an opportunity to the assessee to bereheard under the proviso to section 129 and anyperiod during which any proceeding under thissection is stayed by an order or injunction of anycourt shall be excluded.” 11. Section 263 of the Act empowers the PrincipalCommissioner or the Commissioner as the case may be to enhanceor modify the assessment, cancel the assessment or direct afresh assessment as the circumstances of the case might justify. 12. Referring to the definition of “assessment” in Section 2(8) of the Act, Mrs.Hemalatha, learned Standing Counselappearing on behalf of the Revenue submitted that “assessment”included reassessment. 13. Section 271(1) of the Act provides as follows:“Failure to furnish returns, comply with notices,concealment of income, etc.271.(1) If the Assessing Officer or the Commissioner(Appeals) or the Principal Commissioner orCommissioner in the course of any proceedings underthis Act, is satisfied that any person—(a) [***] (b) has failed to comply with a notice under sub-section (2) of section 115WD or under sub-section(2) of section 115WE or under sub-section (1) ofsection 142 or sub-section (2) of section 143 orfails to comply with a direction issued under sub-section (2A) of section 142, or(c) has concealed the particulars of his income orfurnished inaccurate particulars of such income, or(d) has concealed the particulars of the fringebenefits or furnished inaccurate particulars of suchfringe benefits,he may direct that such person shall pay by way ofpenalty,— (i) [***] (ii) in the cases referred to in clause (b), inaddition to tax, if any, payable by him, a sum often thousand rupees for each such failure ;(iii) in the cases referred to in clause (c) orclause (d), in addition to tax, if any, payable byhim, a sum which shall not be less than, but which shall not exceed three times, the amount of taxsought to be evaded by reason of the concealment ofparticulars of his income or fringe benefits or thefurnishing of inaccurate particulars of such incomeor fringe benefits. Explanation 1.—Where in respect of any factsmaterial to the computation of the total income ofany person under this Act,— (A) such person fails to offer an explanation oroffers an explanation which is found by theAssessing Officer or the Commissioner (Appeals) orthe Principal Commissioner or Commissioner to befalse, or shall not exceed three times, the amount of taxsought to be evaded by reason of the concealment ofparticulars of his income or fringe benefits or thefurnishing of inaccurate particulars of such incomeor fringe benefits. Explanation 1.—Where in respect of any factsmaterial to the computation of the total income ofany person under this Act,— (A) such person fails to offer an explanation oroffers an explanation which is found by theAssessing Officer or the Commissioner (Appeals) orthe Principal Commissioner or Commissioner to befalse, or (B) such person offers an explanation which he isnot able to substantiate and fails to prove thatsuch explanation is bona fide and that all the factsrelating to the same and material to the computationof his total income have been disclosed by him,then, the amount added or disallowed in computingthe total income of such person as a result thereofshall, for the purposes of clause (c) of this sub-section, be deemed to represent the income inrespect of which particulars have been concealed.Explanation 2.—Where the source of any receipt,deposit, outgoing or investment in any assessmentyear is claimed by any person to be an amount whichhad been added in computing the income or deductedin computing the loss in the assessment of suchperson for any earlier assessment year or years butin respect of which no penalty under clause (iii) ofthis sub-section had been levied, that part of theamount so added or deducted in such earlierassessment year immediately preceding the year inwhich the receipt, deposit, outgoing or investmentappears (such earlier assessment year hereafter inthis Explanation referred to as the first precedingyear) which is sufficient to cover the amountrepresented by such receipt, deposit or outgoing orvalue of such investment (such amount or valuehereafter in this Explanation referred to as theutilised amount) shall be treated as the income ofthe assessee, particulars of which had beenconcealed or inaccurate particulars of which hadbeen furnished for the first preceding year; andwhere the amount so added or deducted in the firstpreceding year is not sufficient to cover theutilised amount, that part of the amount so added ordeducted in the year immediately preceding the firstpreceding year which is sufficient to cover suchpart of the utilised amount as is not so coveredshall be treated to be the income of the assessee, particulars of which had been concealed orinaccurate particulars of which had been furnishedfor the year immediately preceding the firstpreceding year and so on, until the entire utilisedamount is covered by the amounts so added ordeducted in such earlier assessment years.Explanation 3.—Where any person fails, withoutreasonable cause, to furnish within the periodspecified in sub-section (1) of section 153 a returnof his income which he is required to furnish undersection 139 in respect of any assessment yearcommencing on or after the 1st day of April, 1989,and until the expiry of the period aforesaid, nonotice has been issued to him under clause (i) ofsub-section (1) of section 142 or section 148 andthe Assessing Officer or the Commissioner (Appeals)is satisfied that in respect of such assessment yearsuch person has taxable income, then, such personshall, for the purposes of clause (c) of this sub-section, be deemed to have concealed the particularsof his income in respect of such assessment year,notwithstanding that such person furnishes a returnof his income at any time after the expiry of theperiod aforesaid in pursuance of a notice undersection 148.[Explanation 4.—For the purposes of clause (iii) ofthis sub-section,— (a) the amount of tax sought to be evaded shall bedetermined in accordance with the following formula—(A - B) + (C - D)where, (a) the amount of tax sought to be evaded shall bedetermined in accordance with the following formula—(A - B) + (C - D)where, A = amount of tax on the total income assessed asper the provisions other than the provisionscontained in section 115JB or section 115JC (hereincalled general provisions); B = amount of tax that would have been chargeablehad the total income assessed as per the generalprovisions been reduced by the amount of income inrespect of which particulars have been concealed orinaccurate particulars have been furnished; C = amount of tax on the total income assessed asper the provisions contained in section 115JB orsection 115JC;D = amount of tax that would have been chargeablehad the total income assessed as per the provisionscontained in section 115JB or section 115JC beenreduced by the amount of income in respect of whichparticulars have been concealed or inaccurateparticulars have been furnished:Provided that where the amount of income in respectof which particulars have been concealed or inaccurate particulars have been furnished on anyissue is considered both under the provisionscontained in section 115JB or section 115JC andunder general provisions, such amount shall not bereduced from total income assessed while determiningthe amount under item D :Provided further that in a case where the provisionscontained in section 115JB or section 115JC are notapplicable, the item (C - D) in the formula shall beignored; (b) where in any case the amount of income inrespect of which particulars have been concealed orinaccurate particulars have been furnished has theeffect of reducing the loss declared in the returnor converting that loss into income, the amount oftax sought to be evaded shall be determined inaccordance with the formula specified in clause (a)with the modification that the amount to bedetermined for item (A - B) in that formula shall bethe amount of tax that would have been chargeable onthe income in respect of which particulars have beenconcealed or inaccurate particulars have beenfurnished had such income been the total income;(c) where in any case to which Explanation 3applies, the amount of tax sought to be evaded shallbe the tax on the total income assessed as reducedby the amount of advance tax, tax deducted atsource, tax collected at source and self-assessmenttax paid before the issue of notice under section148.]Explanation 5.—Where in the course of a searchinitiated under section 132 before the 1st day ofJune, 2007, the assessee is found to be the owner ofany money, bullion, jewellery or other valuablearticle or thing (hereafter in this Explanationreferred to as assets) and the assessee claims thatsuch assets have been acquired by him by utilising(wholly or in part) his income,—(a) for any previous year which has ended before thedate of the search, but the return of income forsuch year has not been furnished before the saiddate or, where such return has been furnished beforethe said date, such income has not been declaredtherein ; or(b) for any previous year which is to end on orafter the date of the search,then, notwithstanding that such income is declaredby him in any return of income furnished on or afterthe date of the search, he shall, for the purposesof imposition of a penalty under clause (c) of sub-section (1) of this section, be deemed to have concealed the particulars of his income or furnishedinaccurate particulars of such income, unless,— (1) such income is, or the transactions resulting insuch income are recorded,— concealed the particulars of his income or furnishedinaccurate particulars of such income, unless,— (1) such income is, or the transactions resulting insuch income are recorded,— (i) in a case falling under clause (a), before thedate of the search; and(ii) in a case falling under clause (b), on orbefore such date,in the books of account, if any, maintained by himfor any source of income or such income is otherwisedisclosed to the Principal Chief Commissioner orChief Commissioner or Principal Commissioner orCommissioner before the said date ; or(2) he, in the course of the search, makes astatement under sub-section (4) of section 132 thatany money, bullion, jewellery or other valuablearticle or thing found in his possession or underhis control, has been acquired out of his incomewhich has not been disclosed so far in his return ofincome to be furnished before the expiry of timespecified in sub-section (1) of section 139, andalso specifies in the statement the manner in whichsuch income has been derived and pays the tax,together with interest, if any, in respect of suchincome.Explanation 5A.— Where, in the course of a searchinitiated under section 132 on or after the 1st dayof June, 2007, the assessee is found to be the ownerof—(i) any money, bullion, jewellery or other valuablearticle or thing (hereafter in this Explanationreferred to as assets) and the assessee claims thatsuch assets have been acquired by him by utilising(wholly or in part) his income for any previousyear; or (ii) any income based on any entry in any books ofaccount or other documents or transactions and heclaims that such entry in the books of account orother documents or transactions represents hisincome (wholly or in part) for any previous year,which has ended before the date of search and,—(a) where the return of income for such previousyear has been furnished before the said date butsuch income has not been declared therein; or (b) the due date for filing the return of income forsuch previous year has expired but the assessee hasnot filed the return, then, notwithstanding that such income is declaredby him in any return of income furnished on or afterthe date of search, he shall, for the purposes ofimposition of a penalty under clause (c) of sub- section (1) of this section, be deemed to haveconcealed the particulars of his income or furnishedinaccurate particulars of such income.Explanation 6.—Where any adjustment is made in theincome or loss declared in the return under theproviso to clause (a) of sub-section (1) of section143 and additional tax charged under that section,the provisions of this sub-section shall not applyin relation to the adjustment so made.Explanation 7.—Where in the case of an assessee whohas entered into an international transaction orspecified domestic transaction defined in section92B, any amount is added or disallowed in computingthe total income under sub-section (4) of section92C, then, the amount so added or disallowed shall,for the purposes of clause (c) of this sub-section,be deemed to represent the income in respect ofwhich particulars have been concealed or inaccurateparticulars have been furnished, unless the assesseeproves to the satisfaction of the Assessing Officeror the Commissioner (Appeals) or the PrincipalCommissioner or Commissioner that the price chargedor paid in such transaction was computed inaccordance with the provisions contained in section92C and in the manner prescribed under that section,in good faith and with due diligence.” 14. In view of Section 271(1) read with Section 263 of theAct, the Principal Commissioner might pass such order as thecircumstances of the case might justify, which could include anorder enhancing or modifying the assessment or cancelling theassessment or directing a fresh assessment. Directing freshassessment would, in our view, include assessment of penalty.It cannot, therefore, be said that the Principal Commissionerhad no jurisdiction to pass such order. The issue has beendecided by a Division Bench of the High Court of Allahabad inCommissioner of Income-tax v. Surendra Prasad Agrawal, reportedin (2005) 142 Taxman 653 (Allahabad). However, the PrincipalCommissioner, we find, has recorded a finding that “onexamination of the records, it is found that the AssessingOfficer had in the assessment order established that theAssessee had concealed his income by filing inaccurateparticulars”. There is no such finding in the order ofassessment. The Principal Commissioner seems to have distortedthe order of assessment. The finding of the PrincipalCommissioner is to that extent perverse. 15. In our view, in the absence of any finding of theAssessing Officer with regard to concealment of income or withregard to furnishing of inaccurate particulars of income, theCommissioner clearly erred in holding that omission to record satisfaction to initiate penalty proceedings was erroneous orprejudicial to the interest of Revenue. The learned Tribunalrightly set aside the direction of the Principal Commissionerdirecting the Assessing Officer to initiate penalty proceedingsalthough we may not agree with the reasoning in its entirety. 16. The appeal, thus, fails and the same is dismissed. Nocosts. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant RegistrarbbrTo:1. The Registrar Income Tax Appellate Tribunal “A” Bench, Chennai.2. The Principal Commissioner of Income Tax, Chennai-1, Chennai-34.3. The Dy. Commissioner of Income Tax, Company Circle 1(3), Chennai.+2 cc to Mr.G.Baskar Advocate sr 6867,734+1 cc to Mr.T.Ravikumar Advocate sr 6872Tax Case (Appeal) No.745 of 2017 ak(co)aa06/04/2018 https://hcservices.ecourts.gov.in/hcservices/