T.k.rajalakshmi v. The Deputy Commissioner Of Income Tax, Non-Corporate Circle -2, Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE R.MAHADEVAN T.K.Rajalakshmi ...Petitioner Vs 1.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. ...Respondents Writ Petition filed under Article 226 of the Constitutionof India to issue a Writ of Certiorari to call for the recordsof the first respondent impugned order made under Section 271(1)(C) of the Income Tax Act, 1961 in PAN: / AY 2013-14,dated 05.05.2017 and quash the same. For Petitioner : Mr.V.T.Gopalan, SC forM/s.S.Sathiaseelan For Respondents : Mrs.Hema Muralikrishna By consent of the learned counsel on either side, the mainwrit petition itself is taken up for final disposal. 2. Challenging the order dated 05.05.2017 passed by therespondent under Section 271(1)(C) of the Income Tax Act, 1961,for the Assessment Year 2013-14, the petitioner has filed thepresent writ petition. 3. Mr.V.T.Gopalan, learned Senior counsel appearing for thepetitioner submitted that though the petitioner has raised verymany grounds in this writ petition, challenging the order ofhttps://hcservices.ecourts.gov.in/hcservices/ assessment touching upon the merits of the matter, thepetitioner, however, is willing to go before the AppellateAuthority and file a statutory appeal and canvass all the pointsraised before this Court. Therefore, he submitted that thepetitioner may be given liberty to file such appeal before theAppellate Authority challenging the order of assessment. He alsopointed out that this writ petition challenging the assessmentorder, was filed within the prescribed time limit for filingsuch an appeal. 4. Mrs.Hema Muralikrishna, learned standing Counselappearing for the respondents submitted that the petitioner canfile such appeal provided, she is filed within the period oflimitation. 5. Considering the submissions made on either side and alsotaking note of the facts that the factual contentions raised inthis writ petition are necessarily to be gone into and decidedby the appellate forum, which is undoubtedly a fact findingforum as well and the present writ petition is filed well withinthe time of limitation for filing such appeal, this Court is ofthe view that the petitioner can be given liberty to file suchappeal before the Appellate Authority. 6. Accordingly, this writ petition is disposed of bygranting liberty to the petitioner to file such appeal within aperiod of three weeks from the date of receipt of a copy of thisorder. On filing of such appeal, the Appellate Authority shallconsider the same on its own merits and in accordance with lawwithout reference to the period of limitation. The petitioner isalso at liberty to move application for interim stay before theAppellate Authority along with the appeal. Till an order ispassed in the stay petition, preferably within a period of threeweeks, no recovery proceedings shall be initiated against thepetitioner by the respondents. No costs. Consequently, connectedMiscellaneous Petition is closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar rk https://hcservices.ecourts.gov.in/hcservices/ To 1.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. +1cc to Mr.S. Sathiaseelan, Advocate, S.R.No.37659+1cc to Mrs. Hemamuralikrishnan, Advocate, S.R.No.37594GJ(CO)Eu 19.05.17 W.P.No.12892 of 2017