Wp/11506/2013 Of Mr.s.arunkumar v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM Mr.S.Arunkumar ...Petitioner The Income Tax Officer,Business Ward VI (1)Room No.204, New Block, 2[nd] Floor,121, Uthamar Gandhi Salai,Chennai – 600 034. ... Respondent Prayer : Writ Petition filed Under Article226 of theConstitution of India to issue of Writ of Certiorari, callingfor the records of the respondent contained in its impugnedorder dated 28.03.2013 adding an amount of Rs.49,32,135/- to thepetitioner's returned income, and quash the same as illegal andarbitrary. The order assessment dated 28.03.2013 passed under Section143(3) of the Income Tax Act, 1961 is under challenge in thepresent writ petition. 2. The learned counsel for the petitioner, on instructions,made a submission that the petitioner has approached the IncomeTax Department by submitting an application under Vivad SeVishwas Scheme and the said application is pending forconsideration. 3. Even otherwise also, the order under challenge is anoriginal assessment order, which is appealable under theprovisions of the Income Tax Act. Thus, the petitioner has topursue the application filed under the above said scheme orprefer an appeal, challenging the assessment order. 4. However, the merits raised in the present writ petitiondeserves no further adjudication as the petitioner has notexhausted the Appellate remedy and during the pendency of thewrit petition, the petitioner filed an application under theVivad Se Vishwas Scheme. This being the factum, the petitioneris at liberty to workout the remedy in the manner known to law. 5. With this liberty, the writ petition stands disposed of.However, there shall be no order as to costs. Consequently,connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar KakToThe Income Tax Officer,Business Ward VI (1)Room No.204, New Block, 2[nd] Floor,121, Uthamar Gandhi Salai,Chennai – 600 034. +1cc to Mr.Suhrith Parthasarathy, Advocate Sr.36467 W.P.No.11506 of 2013 pmk[co]srg 18/08/2021