True Copy v. Sub Assistant Registrar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.01.2020CORAM THE HONOURABLE Dr. JUSTICE ANITA SUMANTH WP.No.306 of 2020 and WMP.No.350 of 2020 Banugopal Rajalakshmi.. Petitioner The Income Tax Officer,Non Corporate Ward 22(5)No.7, Ramakrishna Street,West Tambaram,Chennai – 600 045. .. Respondent Prayer:- Writ Petition filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorarified Mandamus, calling for the entire recordsrelating to the Assessment Order passed by the respondent inPAN: AFOPR7729C dated 12.12.2019 for the assessment year 2012-2013 and quash the same and consequently direct the respondentto withdraw the notice issued under Section 156 of the IT Actdated 12.12.2019 and notice under Section 274 r/w section 271[Penalty notice u/s. 271(1)(C)] of the IT Act dated12.12.2019. By consent of Mr.C.Munusamy, learned counsel for thepetitioner and Mrs.Hema Muralikrishnan, learned SeniorStanding Counsel for the respondent, this writ petition isdisposed at the stage of admission itself. 2.The petitioner challenges an order of assessment for re-assessment year 2012-2013 passed in terms of the provisions ofthe Income Tax Act, 1961, ('Act') dated 12.12.2019. 3.There is no merit in this writ petition since no legalinfirmity liable to be interfered with in terms of Article 226of the Constitution of India, has been made out vis-a-vis thehttps://hcservices.ecourts.gov.in/hcservices/impugned order. 4.Thus, this writ petition is dismissed and the petitionerpermitted to file an appeal within a period of four weeks fromtoday before the Commissioner of Income Tax (Appeals). It ismade clear that all contentions are kept open to be agitatedby the petitioner in appeal. Such appeal, if filed within thetime frame stipulated above shall be taken on file by theoffice of the Commissioner of Income Tax (Appeals) withoutreference to limitation and disposed on merits and inaccordance with law, after hearing the petitioner. 5. Since, the petitioner, a lady, is stated to have beenunaware both of the provisions of the Act and the proceduresprescribed thereunder for the conduct of proceedings for re-assessment, there shall be an order of stay of recovery for aperiod of four weeks (4) from today. No costs. Consequently,connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS-III) //True copy// vs Sub Assistant Registrar To 1.The Income Tax Officer,Non Corporate Ward 22(5)No.7, Ramakrishna Street,West Tambaram, Chennai – 600 045. 2. The Section Officer,ER Section, High Court, Madras. +1cc to Mr.C.Munusamy, Advocate SR.No.2383 +1cc to Mrs.Hema Muralikrishnan, Advocate SR.No.2441 WP.No.306 of 2020 and WMP.No.350 of 2020 GMR(CO)GMY(13/01/2020)