Wa/832/2021 Of M/S.best Leather Company v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS The Honourable Mr.Justice T.S.SIVAGNANAMandThe Honourable Ms.Justice R.N.MANJULA M/s.Best Leather Company,Rep. by its Partner K.Elavarasan,No.16/7, 2[nd] Floor, Patnool Sardar Jung St,Periamet, Chennai - 600 003....Appellant/Petitioner The Income Tax Officer,Non-Corporate Ward-4(5),Chennai - 600 006....Respondent/Respondent PRAYER: Writ Appeal filed under Clause 15 of Letters Patent toset aside the order passed in W.P.No.1213 of 2018 dated27.09.2019. PRAYER IN WP 1213 of 2018: Writ Petition filed under Article 226of the Constitution of India to issue a Writ of Certiorari, tocall for the records of the respondent in PAN NO.AAJFB7539Grelating to the assessment year 2015-2016 dated 24/11/2007 andquash the same along with the consequential notice under section274 read with section 271 (1)(c) of the Income Tax Act 1961. This writ appeal by the writ petitioner is directed againstthe order dated 27.09.2019 made in W.P.No.1213 of 2018, whichwas filed by the appellant, challenging the assessment orderpassed by the respondent under Section 143(3) of the Income TaxAct, 1961 ('The Act' for brevity). https://hcservices.ecourts.gov.in/hcservices/ view of the submission made by the appellant that tax could nothave been levied based on any concession extended by theassessee, an interim order was granted. Subsequently, a counteraffidavit was filed by the Assessing Officer setting out as tohow the assessment was completed. 3. The learned Single Bench, on going through the factsplaced before it by the appellant and the Department, held thatthere are several disputed factual aspects which cannot be goneinto in a writ petition and therefore relegated the appellant toexhaust the appellate remedy available under the Act. 4. After elaborately hearing Mr.V.Sundareswaran, learnedcounsel for the appellant and Mrs.Hema Muralikrishnan, learnedSenior Standing Counsel appearing for the respondent, we are ofthe view that the learned Single Bench was right in relegatingthe appellant to avail the statutory appellate remedy. 5. We are not expressing any opinion on the merits of thematter as the respondent has filed a counter affidavit settingout as to how they have completed the assessment. Thus, it isfor the appellant to exhaust the appeal remedy and raise allcontentions both on facts as well as on law and pursue the samebefore the said authority. 6. For the above reason, we find no good grounds toentertain the appeal. Accordingly, the writ appeal is dismissedand the appellant is granted 30 days time from the date ofreceipt of a copy of this judgment to file an appeal before thefirst appellate authority, since the appellant had the benefitof an interim order during the pendency of the writ petition.The respondent is advised not to initiate any precipitativeaction within the time granted to the appellant for preferring astatutory appeal. However, if the appellant does not file anappeal before the said period, it is well open to the respondentto initiate recovery proceedings. No costs. Consequently,connected miscellaneous petition is closed. Sd/- Assistant Registrar /TRUE COPY/ Sub-Assistant Registrar hvkToThe Income Tax Officer,Non-Corporate Ward-4(5),Chennai - 600 006. https://hcservices.ecourts.gov.in/hcservices/ +1cc to Mr.V.SUNDARESWARAN, ADVOCATE, SR.NO. 17125 +1cc to M/S.HEMA MURALIKRISHNAN,Advocate, SR.NO.17278 AAB(CO)KKN 22.04.2021