Wp/20102/2014 Of Purushotamdas Jain v. The Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN & M.P.No.1 of 2014 Purshotamdas Jain...Petitioner 1. The Commissioner of Income Tax Central Circle II, No.46, M.G.Road Chennai-34. 2. The Assistant Commissioner of Income Tax, Central Circle-II(3), No.46, M.G.Road, Chennai-34....Respondents PETITION under Article 226 of The Constitution of India prayingfor the issuance of a Writ of Certiorari to call for the records ofthe second respondent in PAN No. to the order dated January23, 2014 and quash the same. For Petitioner : Ms.Maya J.NichaneFor Respondents : Mr.Pramod Kumar Chopda, SSCORDER The petitioner has come up with the above writ petition,challenging an order of assessment passed in terms of Section 158BCread with Section 264 of the Income Tax Act, 1961, for the blockassessment years from 1988-89 to 1997-98. 2. Heard Ms.Maya J.Nichane, learned counsel for the petitioner.Mr.Pramod Kumar Chopda, learned Senior Standing Counsel appearing forthe Department takes notice for the respondents. 3. It is admitted by the petitioner that as against the impugnedorder, a statutory appeal has been filed before the Commissioner ofAppeals, Central II. Therefore, I do not propose to entertain a writpetition as against the original order. The appeal appears to have https://hcservices.ecourts.gov.in/hcservices/ been filed on 28.2.2014 (the date had been wrongly indicated as29.2.2014). Therefore, I am of the view that a direction to theCommissioner of Appeals, Central II to dispose of the appeal within atime frame, will meet the ends of justice. 4. It is stated by Mr.T.Pramod Kumar Chopda, learned SeniorStanding Counsel for the Department that appeals are taken up forhearing in the order of seniority. 5. However, the same logic cannot be applied to cases of thisnature. The case on hand has a chequered history. The original orderof assessment was passed in the year 2000. It has repeatedly been thesubject matter of appeals before the Commissioner as well as theTribunal. 6. Hence, the writ petition is disposed of directing theCommissioner of Appeals, Central II to take up the appeal filed bythe petitioner, grant an opportunity of hearing and pass appropriateorders in accordance with law, within a period of eight weeks fromthe date of receipt of a copy of this order. No costs. Consequently,the above MP is closed. Sd/-Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To 1. The Commissioner of Income Tax, Central Circle II, No.46, M.G.RoadChennai-34. 2.The Assistant Commissioner of Income Tax, Central Circle-II(3), No.46, M.G.Road, Chennai-34. 1 CC to Mr.T.Pramod Kumar Chopda, Advocate SR.No. 33650 PPA (CO)PSI (13.08.2014) W.P.No.20102 of 2014and M.P.No.1 of 2014 https://hcservices.ecourts.gov.in/hcservices/