Wp/23745/2007 Of Mabbu Jayaramiah v. The Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWELFTH DAY OF JUNETWO THOUSAND AND EIGHT PRESENTTHE HON'BLE MR JUSTICE B.SESHASAYANA REDDYWRIT PETITION NO : 23745 of 2007 Between: Mabbu Jayaramiah, S/o. Late M. Subbaiah, R/o. Srinivasa Mangapuram Village and Post, Chandragiri Taluk,Chittoor District A.P. ..... PETITIONER AND 1 The Commissioner of Income Tax, Tirupati, Chittoor District, A.P. 2 The Depputy Commissinoer of Income Tax, Circle-I, Tirupati, ChittoorDistrict. A.P.District. A.P. 3 The Income -Tax Officer Ward -2(2) Varadarajanagar, Tirupathi, Chittoor District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that inthe circumstances stated in the Affidavit filed herein the High Court will bepleased to to issue a Writ, order or direction more particularly one in thenature of Writ of Mandamus declaring against first and Secondrespondents in not serving orders dated 31-3-2001 of second respondentand orders of dated 21-2-2007 in F.No. Prosecutition-I/CII/TPT/06-76 byfirst respondent is illegal and without valid law and violation of principlesof natural justice under Art. 21 of constitution of India, consequentlylaunching criminal complainant by third respondent in C.C.No. 29 of 2007in the court of Special Judge for Economic Offences at Hyderabad isillegal further direct first and second respondents to serve all certifiedcopies of a above orders giving a reasonable opportunity to prefer furtherappeal before statutory appellate authority and pass such other order ororders in the interest of justice. Counsel for the Petitioner: D .RAMA KRISHNA Counsel for the Respondent No.: MR.B.NARASIMHA SARMA The Court made the following : O R D E R: This writ petition has been filed by Mabbu Jayaramaiah assailingthe assessment order dated 31.3.2001 and also sanction of prosecutionproceedings dated 21.2.2007. The petitioner is an income tax assesse.He filedtax returns for the assessment years 1994-95 and 1995-96. Thecompetent authority initiated proceedings on the ground that hesuppressed income during the assessment year 1996-97. Theassessment order came to be passed on 31.3.2001. Thereafter, sanctioncame to be granted to prosecute him for the offences under sections279(1) of Income Tax Act, 1961 wide proceedings F.NO.PROSECUTION1/CII/TPT/06-07,dated 21.2.2007. Hence, this writ petition. 2. The respondents filed counter affidavit. Reply is also filed by thepetitioner. The respondents pleaded in the counter affidavit thatassessment order along with the demand notice and challan came to beserved on the petitioner on 1.4.2001 and the petitioner did not chose toquestion the assessment order by way of filing a statutory appealprovided in the Income Tax Act by invoking the jurisdiction under Article226 of the Constitution of India.3. Heard learned counsel appearing for the petitioner and learnedStanding Counsel for Income Tax Department. 4. Learned counsel appearing for the petitioner vehemently contendedthat the petitioner was not served the assessment order for theassessment year 1996-97 and therefore consequent proceedings takenout by the department thereon are not legal and proper. 5. Learned Standing Counsel appearing for the Income TaxDepartment submits that the assessment order passed by the Income TaxDepartment has been served on the petitioner and the petitioner did notchose to challenge the same by availing the remedies available under theIncome Tax Act. The respondents along with the counter affidavit placedon record the Photostat copy of acknowledgement. He further submits thatthe original of it has been filed in C.C.No.29 of 2007. 6. A perusal of photostat copy of the acknowledgement slip along withdemand notice and challan indicates that the assessment order has beenserved on the petitioner on 1.4.2001. The petitioner having not availed the 5. Learned Standing Counsel appearing for the Income TaxDepartment submits that the assessment order passed by the Income TaxDepartment has been served on the petitioner and the petitioner did notchose to challenge the same by availing the remedies available under theIncome Tax Act. The respondents along with the counter affidavit placedon record the Photostat copy of acknowledgement. He further submits thatthe original of it has been filed in C.C.No.29 of 2007. 6. A perusal of photostat copy of the acknowledgement slip along withdemand notice and challan indicates that the assessment order has beenserved on the petitioner on 1.4.2001. The petitioner having not availed the forum available under the Income Tax Act, cannot be permitted to invokethe jurisdiction of this Court under Article 226 of the Constitution of India.7. Accordingly, this writ petition is dismissed. No costs. Dated: 12[th] June 2008. (B.Seshasayana Reddy,J)tnb ASSISTANT REGISTRAR To1.2CCs to2.2CD copies // TRUE COPY // SECTION OFFICER THE HONOURABLE SRI JUSTICEB.SESHASAYANA REDDY WRIT PETITION NO.23745 OF 2007 POSTED IN WEB. DATED: 12-06-2008.