Wp/17218/2002 Of Mr. Manohar Prasad Sarda v. The Income Tax Officer

HON’BLE SRI JUSTICE G. CHANDRAIAHANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM WRIT PETITION No.17218 OF 2002 ORDER:- (per Hon’ble Sri Justice G. Chandraiah) This writ petition is filed questioning the Notice dated 23.08.2002issued by the respondent – Income Tax Officer, Ward 7(1), Hyderabad,on the ground the said respondent is not the Assessing Officer, withinthe meaning of Section 2 (7A) of the Income Tax Act (for short “the Act”),of the petitioner and in such view of the matter the respondent does nothave the jurisdiction to issue summons under Section 131 of the Act,directing the petitioner to produce books of accounts etc., 2.A counter affidavit has been filed denying the allegations of theWrit petition. Impugned letter dated 23.08.2002, reads as under: Office of theIncome-tax Officer, Ward-7(1),12[th] Floor, Gagan Vihar,Opp: Gandhi Bhanvan, Nampally,Hyderabad. No.HYD/ITO,Wd-7(1)/2002-03. Dated:23[rd] August, 2002 ToShri Manohar Prasad Sarda,21-3-140, Tagarikanaka,H Y D E R A B A D. Sir, Sub: Proceedings u/s. 133A of the I.T. Act, 1961 – Complianceto notice issued u/s 131 of the I.T. Act, 1961 – Regarding. Ref: This office notice u/s 131 dated 26.07.2002 served on youon 07.08.2002. Please refer to the above. * * * 2.You were required to attend my office on19.08.2002 at11.00 AM to give a statement and to produce the books of accounts etc.,which were forcibly taken away by you and your people from thepremises located at Sitarambagh, Hyderabad on 25.02.2002. Youfailed to attend the office on the plea that the jurisdiction of your case iswith the office of the JCIT, Range-8, Hyderabad. The survey operationu/s 133A was codncuted at the premises located at Sitarambagh,Hyderabad, which falls within the jurisdiction of the ITO, Ward-7(1),Hyderabad, and notice u/s 131 was issued in connection with survey u/s133A conducted on 25.02.2002. 3.A notice u/s 131 is enclosed to this letter for yourcompliance giving you a further opportunity. Please note that failure tocomply to this notice issued u/s 131 of the I.T. Act, 1961 will beconstrued as a willful and deliberate attempt to avoid enquiry and yourattendance will be enforced as per the provisions of Section 131 of theIncome Tax Act by issuing a warrant against you. Encls: As above. Yours faithfully, Sd/-xxxx(B.S.R.V. PRASADA RAO)Income-tax Officer, Ward-7(1),Hyderabad. 3.A careful reading of the above would reveal that the petitioner isalleged to have taken away forcibly the books of accounts etc., from thepremises located at Door No.1-1-939/5/B, Seetharambagh, Afzalsagar,Hyderabad. It is not in dispute that the said premises belongs to brotherof the petitioner and there was a survey conducted on the saidpremises, at the time of survey the petitioner was either summonedthere or was present. The allegation is that the petitioner with the helpof 15 other people had prevented the officers from carrying on thesurvey and forcibly taken away certain books of accounts, computersetc., from the said premises and which in fact resulted in filing ofcriminal complaint for the offences under Sections 149, 353 and 506I.P.C. In the background of said allegations which are admitted by thepetitioner himself in the writ petition, the legal argument sought to beadvanced has no basis and especially considering the fact what hasbeen directed to be produced was only books of accounts etc., allegedto have been taken away by the petitioner on 25.02.2002, on the date ofsurvey. A legal reply notice was issued on behalf of the petitioner,which does not deny that the petitioner had not taken away the books ofaccounts etc., from the said premises, but on the contrary what all hasbeen stated in the reply is that the petitioner will not produce thedocuments etc., as demanded by the respondent-Income Tax Officer onthe ground that the petitioner is a regular income tax assessee of Ward-8(2) under GIR.No.M-1350. 4.In the facts of this case, we do not see any reason to interferewith the impugned letter dated 23.08.2002 directing the petitioner to produce the books of accounts etc., alleged to have been taken awayas it is within the power of the said Assessing Officer, who was thejurisdictional assessing Officer in relation to Door No.11-1-939/5/B,Seetharambagh, Afzalsagar, Hyderabad. Summons to produce theaccounts books etc., are in relation to assessment proceedings of thepetitioner’s brother Sri Jagdeesh Prasad Sarda in relation to survey onthe said premises from where admittedly the business is being carriedon by the petitioner’s brother Sri Jagdeesh Prasad Sarda. Hence, wesee no merit in the writ petition. 5.Accordingly, the writ petition is dismissed. No order as to costs. Miscellaneous petitions, if any pending, shall stand dismissed. ___________________________ JUSTICE G. CHANDRAIAH Date: 20.03.2014Ssv ___________________________________ JUSTICE CHALLA KODANDA RAM HON’BLE SRI JUSTICE G. CHANDRAIAH ANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM Ssv WRIT PETITION No.17218 of 2002(per Hon’ble Sri Justice G. Chandraiah) Date: 20.03.2014.