Wp/17779/2005 Of Yamala Sreeramulu v. The Income Tax Officer

THE HON’BLE MR. JUSTICE B. SUDERSHAN REDDY AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION NO. 17779 OF 2005 DATED: 12-08-2005 Between Yamala Sreeramulu, S/o Subbaiah, Hindu, Aged about 42 years, Occupation: Mechanic, R/o Plot No. 230, Auto Nagar, Nellore. …………… PETITIONER And 1. The Income Tax Officer, Ward –2, Upstairs of Syndicate Bank, Dargamitta, Nellore. ……………… RESPONDENT THE HON’BLE MR. JUSTICE B. SUDERSHAN REDDY AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION NO. 17779 OF 2005 ORDER:(per Sri B. Sudershan Reddy, J) The impugned proceedings dated 03-08-2005 on the file of the Income Tax Officer,the respondent herein, in our considered opinion, is so insignificant which cannotgive rise to any cause of action for filing the present writ petition. The Income TaxOfficer merely required the petitioner to attend his office on a particular day in personor by an authorized representative, in connection with the return of income submittedby him for the assessment year 2001-02. The contention of the learned counsel for the petitioner is that the Income TaxOfficer, by order dated 24-06-2005, after the disposal of I.T.A No. 902 of 2004finalised the assessment and therefore, the same cannot be reopened. It is not a case of reopening. The Income Tax Officer merely required thepresence of the petitioner herein to clarify certain points in connection with the returnof income submitted by him for the assessment year 2001-02. It would be difficult topresume what further orders the Income Tax Officer would pass pursuant to theimpugned notice dated 03-08-2005. In the circumstances, we hold that as at present there is no case made out requiringour interference. The Writ Petition is accordingly dismissed. (B. Sudershan Reddy, J) 12..08..2005 (Ramesh Ranganathan, J) ks