Wp/10198/2022 Of Photon Infotech Private Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Writ Petition No.10198 of 2022and W.M.P.Nos.9898, 9899 & 9900 of 2022 Photon Infotech Private LimitedNo.7, 7[th] Cross Street, Shastri NagarAdyar, Chennai 600 020, Represented by itsAuthorized Signatory Mr.Sanjiv C Lochan ...Petitioner The Assistant Commissioner of Income TaxCircle 1, LTU, Wanaparthy Block, 121Mahatma Gandhi Road, NungambakkamChennai 600 034. Prayer : Writ Petition under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Certiorari to callfor the records of the petitioner on the file of the Respondent and quash the impugned order under section 148A(d)of the Income Tax Act 1961 dated 26.03.2022 in DIN and NoticeNo. ITBA/ AST/F/ 148A/ 2021-22/ 1041618584(1) and theconsequential notice u/s. 148 dated 26.03.2022 in ITBA/ AST/S/148_1/ 2021- 22/ 1041620270(1) for the Assessment year 2018 -19. The prayer sought for herein is for a Writ of Certiorari tocall for the records of the petitioner on the file of theRespondent and quash the impugned order under section 148A(d)of the Income Tax Act 1961 dated 26.03.2022 in DIN and NoticeNo. ITBA/ AST/F/ 148A/ 2021-22/ 1041618584(1) and the https://hcservices.ecourts.gov.in/hcservices/ consequential notice u/s. 148 dated 26.03.2022 in ITBA/ AST/S/148_1/ 2021- 22/ 1041620270(1) for the Assessment year 2018 -19. 2. The petitioner is an assessee under the respondent withinthe meaning of the provisions of the Income Tax Act, 1961 (Inshort 'the Act'). In order to reopen the assessment for theassessment year 2018-19 under Section 147 of the Act, notice wasissued under Section 148, before which the Revenue has toexhaust the procedure contemplated under Section 148A of theAct. Under that process, a notice under Section 148A(b) wasissued on 18.03.2022 giving only six days time upto 24.03.2022to the assessee to respond. 3. On receipt of the said notice, the petitioner assessee,on 23.03.2022 filed a reply, which was received and acknowledgedby the Revenue and the proof to such effect also has been filedin the typed set of papers. However, the Revenue proceeded topass the final orders on 26.03.2022 for the Assessment Year2018-19 as if that no reply has been filed by the assessee. 4. Heard Mr.Vikram, learned counsel for the petitioner whoreiterated the aforesaid facts, as well as Mr.D.Prabhu MukunthArunkumar, learned Junior Standing Counsel appearing for theRevenue. 5. I have considered the submissions made by the learnedcounsel on either side and have perused the materials placed onrecord. 6. Since the reply has been filed within the time and thesame since was received and acknowledged by the Revenue, itshould have been taken into consideration. However, theimpugned order dated 26.03.2022 does not speak anything aboutthe said reply and it has been stated as if that the petitionerhas not filed any reply. Therefore, it is a violation of theprinciples of natural justice. 7. In that view of the matter, this writ petition isdisposed of with the following order. That the impugned order dated 26.03.2022 isset aside and the matter is remitted back tothe respondent Revenue for reconsideration.R.SURESH KUMAR, J.set aside and the matter is remitted back tothe respondent Revenue for reconsideration.R.SURESH KUMAR, J. ●While reconsidering the same, the respondentRevenue is directed to consider the replygiven by the petitioner dated 23.03.2022 andpass orders thereon on merits and inaccordance with law as expeditiously aspossible. 9. With the above directions, this writ petition isdisposed of. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar KST To The Assistant Commissioner of Income TaxCircle 1, LTU, Wanaparthy Block, 121Mahatma Gandhi Road, NungambakkamChennai 600 034. ●While reconsidering the same, the respondentRevenue is directed to consider the replygiven by the petitioner dated 23.03.2022 andpass orders thereon on merits and inaccordance with law as expeditiously aspossible. 9. With the above directions, this writ petition isdisposed of. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar KST To The Assistant Commissioner of Income TaxCircle 1, LTU, Wanaparthy Block, 121Mahatma Gandhi Road, NungambakkamChennai 600 034. +1cc to M/s.Hema Muralikrishnan Advocate, S.R.No.29935+1cc to M/s.Subbaraya Aiyar Padmanabhan, Advocate, S.R.No.29618 W.P.No. 10198 of 2022 SR[co]NSK/24/05/2022