Wp/24256/2021 Of Vbr Hill Properties v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.24256 of 2021andW.M.P.Nos.25572 & 25573 of 2021 (Through Video Conferencing) VBR Hill Properties,Represented by its Partner,Mr.Danda Brahmanandam,AH 123, 1[st] Floor,4[th] Street, Shanthi Colony,Chennai – 600 040,Tamil Nadu, India.... Petitioner The Assistant Commissioner of Income Tax,Central Circle 2(4),Investigation Building,No.46 (Old.No.108), Mahatma Gandhi Road,Nungambakkam, Chennai – 34.... Respondent Prayer: Petition filed under Article 226 of the Constitutionof India to issue a Writ of Certiorari calling for the recordson the file of the Respondent and quash the impugned order inITBA/AST/S/153C/ 2021-2022/1036068095(1) dated 30.09.2021. For Respondent : Mr.A.P.Srinivas Senior Standing Counsel Mr.A.P.Srinivas, the learned Senior Standing Counseltakes notice on behalf of the respondent. 2. This Writ Petition is disposed at the time ofadmission considering the fact that a notice under Section153C of the Income Tax Act, 1961 dated 24.09.2021 was issuedjust six days prior to the expiry of limitation periodprescribed for completing the assessment. 3. It is noticed that the notice under Section 153C ofthe Income Tax Act, 1961 was issued on 24.09.2021 giving thehttps://hcservices.ecourts.gov.in/hcservices/petitioner two days time to file their returns. Even before the time prescribed for filing their returns expired, therespondent has also issued a Show Cause Notice dated25.09.2021 to the petitioner. 4. That apart, it is noticed that the notice underSection 153C of the Income Tax Act, 1961 was received by thepetitioner at 2.00 p.m in the afternoon on Friday and the lastdate for filing the returns would have been expired on26.09.2021 as per the aforesaid notice on Sunday. 5. Since the Assessment Order has been passed withoutgiving an adequate opportunity for the petitioner to eitherfile returns and/or to reply, the order has to go. 6. Accordingly, the impugned Assessment Order dated30.09.2021 and the consequential Demand Notice issued underSection 126 of the Income Tax Act are quashed and the case isremitted back to the respondent to pass appropriate orderswithin a period of thirty days from the date of receipt of acopy of this order in accordance with law. 7. The respondent is directed to ensure appropriateinstructions to the Administrator of Web Portal to allow thepetitioner to file the returns and also to a reply, if any. 8. This Writ Petition stands disposed of with the aboveobservations. No costs. Consequently the connected WritMiscellaneous Petitioners are closed. Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar rgm/arbTo The Assistant Commissioner of Income Tax,Central Circle 2(4),Investigation Building,No.46 (Old.No.108), Mahatma Gandhi Road,Nungambakkam, Chennai – 34. +1 cc to Mr.A.P.Srinivas, Advocate Sr.NO. 58846 vbm(CO) A.SK(01.12.2021) https://hcservices.ecourts.gov.in/hcservices/