Wp/1213/2018 Of M/S.best Leather Company v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS M/s.Best Leather Company Rep. by its Partner K.ElavarasanNo.16/7, 2nd Floor, Patnool Sardar Jung St.,Periamet, Chennai-600 003....Petitioner The Income Tax OfficerNon-Corporate Ward-4 (5)Chennai-600 006....Respondent Writ Petition filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari, to call for therecords of the respondent in PAN No. relating to theassessment year 2015-2016 dated 24.11.2017 and quash the samealong with the consequential notice under Section 274 read withSection 271(1)(c) of the Income Tax Act, 1961. This writ petition is filed challenging the order ofassessment dated 24.11.2017. The impugned order of assessmentwas passed under section 143(3) of the Income Tax Act, 1961.2. Heard both sides and perused the materials placed beforethis Court. 3. The learned counsel for the petitioner submitted that theaddition is made by the Assessing Officer, merely, based on theadmission made by the authorised representative and therefore,such addition cannot be permitted. He further contended that when the law is otherwise, the Assessing Officer is notjustified in making such addition. 4. Perusal of the impugned order shows that the AssessingOfficer has taken into consideration the letter filed by thepetitioner on 24.10.2017 as well as the fact that there was nobills for Section 12 purchases. Going by those facts, theAssessing Officer made the addition. The contentions raisedbefore this Court by the petitioner thus would go to show thatthey are disputed factual aspects of the matter and therefore,this Court is not inclined to go into such factual aspects todecide as to whether the impugned order is sustainable or not,for the simple reason, it is for the next fact finding authorityto consider those aspects and decide the same. Such authoritybeing the First Appellate Authority, it is for the petitioner towork out his remedy by way of filing an appeal before suchauthority. Without doing so, the present writ petition is filedchallenging the order of assessment. 5. Therefore, without expressing any view on the merits ofthe matter, this Writ Petition is disposed of, only by grantingliberty to the petitioner to file an appeal before the FirstAppellate Authority, within a period of two weeks from the dateof receipt of a copy of this order. If any such appeal isfiled, the concerned Appellate Authority shall consider and passorders on the same on merits and in accordance with law, withoutreference to the period of limitation. No costs. Consequently,connected miscellaneous petitions are closed. Sub-Assistant Registrar mkToThe Income Tax OfficerNon-Corporate Ward-4 (5)Chennai-600 006. +1 CC to Mrs.Hema Muralikrishnan, Advocate sr 83480. EV(CO)SP(30/10/2019) W.P.No.1213 of 2018