Vivek Papisetty v. Deputy Commissioner Of Income Taxcentral Circle – 2(4)Room

In the High Court of Judicature at Madras Dated : 10.04.2019 Coram : The Honourable Dr.Justice ANITA SUMANTHWrit Petition No.11027 of 2019& WMP No.11457 of 2019 Vivek Papisetty Vs .... Petitioner Deputy Commissioner of Income TaxCentral Circle – 2(4)Room No.111, 1[st] Floor,No.46, Mahatma Gandhi Road,Nungambakkam, Chennai – 600 034. .... Respondent PETITION filed under Article 226 of The Constitution ofIndia praying for the issuance of Writ of Mandamus directing therespondent to produce Mr.K.Srinivasalu for cross examination inthe assessment proceedings initiated pursuant to notices issuedunder section 153C read with section 153A of the Income Tax Act,1961 in respect of the petitioners' assessment years 2016-17 and2017-18 failing which this Court be pleased to direct therespondent not to rely on the sworn statements ofMr.K.Srinivasulu in the said assessment proceedings. For Petitioner : Mr.AR.L.Sundaresan, S.C.For Mr.Suhrith ParthasarathyFor Respondent :Mr.A.P.SrinivasSr. Standing Counsel ORDER Heard Mr.AR.L.Sundaresan, learned senior counsel forMr.Suhrith Parthasarathy, learned counsel for the petitioner andMr.A.P.Srinivas, learned Senior Standing Counsel for therespondent. 2. The petitioner is an assessee in terms of the provisionsof the Income Tax Act, 1961 (in short 'Act') on the file of therespondent/Assessing Officer. It appears that a search wasconducted in the premises of one SRS Mining on 08.12.2016 undersection 132 of the Act and pursuant thereto, proceedings for https://hcservices.ecourts.gov.in/hcservices/ search was conducted in the premises of the petitioner on21.12.2016. Depositions by one Mr.K.Srinivasalu appear to havebeen recorded in the course of search in SRS Mining. 3. The sole apprehension of the petitioner is thatproceedings for assessment would be completed without affordingopportunity for cross examination of the aforesaid person. 4. The prayer in the Writ Petition is for the issuance of amandamus directing the respondent to produce the saidMr.K.Srinivasalu for cross examination in the proceedings forassessment, now on-going for assessment years 2016-17 and 2017-18, failing which, there should be a direction to the respondentnot to rely on the sworn statements. 5. The prayer, couched as it is, is not acceptable. Therecan be no direction to the Income Tax Department to produce anyperson for cross examination. At best a request may be made bythe petitioner for cross examination, which will be consideredin the light of the principles of natural justice and fair play. 6. I thus mould the prayer to read that a mandamus is soughtdirecting the respondent to permit cross examination ofMr.K.Srinivasalu by the petitioner prior to finalisation ofassessment proceedings. 7. Such permission or otherwise will depend on the requestmade by the petitioner. In the present case, the petitioner hasvide letter dated 01.04.2019 filed before the Assessing Officerfurnishing various details called for for completion ofassessments, referred to the sworn statement recorded fromMr.K.Srinivasalu specifically seeking an opportunity for crossexamination of the said individual, prior to completion ofassessment. 8. It is a settled position that where a request for crossexamination is made prior to completion of assessmentproceedings and in the event that the said statement is intendedto be relied upon by the Assessing Officer, full opportunity beafforded in this regard prior to completion of assessmentproceedings. 9. Thus, seeing as a request has been made before theAssessing Authority, the same will be considered by therespondent in accordance with law. Nothing further need be saidin this regard. 10. This Writ Petition is disposed of in the above terms.Consequently, the connected Miscellaneous Petition is closed.No costs. Sd/-Assistant Registrar //True Copy// sl Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ 8. It is a settled position that where a request for crossexamination is made prior to completion of assessmentproceedings and in the event that the said statement is intendedto be relied upon by the Assessing Officer, full opportunity beafforded in this regard prior to completion of assessmentproceedings. 9. Thus, seeing as a request has been made before theAssessing Authority, the same will be considered by therespondent in accordance with law. Nothing further need be saidin this regard. 10. This Writ Petition is disposed of in the above terms.Consequently, the connected Miscellaneous Petition is closed.No costs. Sd/-Assistant Registrar //True Copy// sl Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To Deputy Commissioner of Income TaxCentral Circle – 2(4)Room No.111, 1[st] Floor,No.46, Mahatma Gandhi Road,Nungambakkam, Chennai – 600 034. +1cc to Mr.Arun Karthik Mohan, Advocate, S.R.No.35116 +1cc to Mr.A.P.Srinivas, Advocate, S.R.No. 35463 Writ Petition No.11027 of 2019& WMP No.11457 of 2019RK(CO)GN(29/05/2019)