Wp/3351/2019 Of M/S.pactro Inc v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS M/s. PACTRO INC.represented by its partner Mr.G.Nagaraj,Karai Village, Siruvakkam Post,Walajabad Block (Near Paranthur Road)Kanchipuram-631552....Petitioner--Vs-- The Income Tax Officer,Ward 2 Kancheepuram,No.96, Munuswamy Mudaliar Avenue,Kancheepuram-631501 ...Respondent PRAYER in WPs: Writ Petitions filed under Article 226 of theConstitution of India praying for a writ of CertiorarifiedMandamus calling for records of the respondent herein in hisproceedings issued under Section 143(3) of the Income Tax Act,1961 in PAN: dated 26.12.2018 and quash the same anddirect the respondent to consider the petitioner's records forthe capital brought in the firm. The petitioner in this writ petition challengesproceedings dated 26.12.2018 passed under Section 143(3) of theIncome Tax Act, 1961 (in short the 'Act'), quash of the sameand a direction to the respondents to consider the records intheir possession in relation to the capital brought into thefirm while passing an order of assessment under the provisionsof the Income Tax Act, 1961 (in short the 'Act'). 2. Mr.P.V.Ravi Kumar, learned counsel for the petitionerstates that the petitioner has been regularly appearing beforethe respondent to assist in the finalisation of proceedings forassessment in relation to assessment year 2016-17. https://hcservices.ecourts.gov.in/hcservices/ 3. While this is so, the assessment has been finalisedwithout reference to various details produced by the petitionerin support of its stand vide impugned order of assessment dated26.12.2018 The specific averment is that the petitioner filedadditional supporting particulars on 27.12.2018 that therespondent did not receive stating that the assessment hadalready been finalised. Hence this writ petition.4. It is seen that a notice under Section 143(2) of theAct was issued by the respondent on 09.08.2018 and thepetitioner sought time vide its letter dated 11.09.2018 till10.10.2018. Accordingly, a memo dated 14.09.2018 was issued bythe Income Tax Officer, Ward 1, Kancheepuram, intimating thepetitioner that the assessment had been transferred to thejurisdiction of the present respondent. The respondent thenproceeded to issue a notice under Section 143(2) calling uponthe petitioner to appear before him on 12.12.2018 forfinalisation of the assessment. Thus, the assessment has itselfbeen taken up for hearing effectively only on 05.10.2018 by thepresent respondent. 5. On 12.12.2018, the assessee submitted some of thedetails for consideration of the Assessing Officer before hisassistant. On 25.12.2018, the petitioner filed some moreparticulars before the respondent. Those particulars have beenplaced at pages 1 to 9 and 11 to 15 of the additional set ofpapers dated 31.01.2019. 6. Records of assessment were produced by Mr.Narayanasamy,learned Senior Standing Counsel for the respondent and with theassistance of the respondent / Assessing Officer, who ispresent in Court, he confirms that the documents at pages 1 to9 & 11 to 15 of document set dated 31.01.2019 have been receivedin the respondents' office. 7. The impugned order of assessment has been passed on26.12.2018, admittedly, without reference to the aforesaiddocuments. Mr.Ravi Kumar also states that on 27.12.2018documents at pages 6-10 of type set dated 31.01.2019, being thedetails of capital account of various individuals, have alsobeen produced before the Assessing Officer. The recordsproduced contain do not contain the aforesaid documents. 8. Be that as it may, as the impugned order of assessmentcontains reference to a query raised regarding capital investedby the partners, the aforesaid documents may also be producedbefore the Assessing Officer for his consideration. & 11 to 15 of document set dated 31.01.2019 have been receivedin the respondents' office. 7. The impugned order of assessment has been passed on26.12.2018, admittedly, without reference to the aforesaiddocuments. Mr.Ravi Kumar also states that on 27.12.2018documents at pages 6-10 of type set dated 31.01.2019, being thedetails of capital account of various individuals, have alsobeen produced before the Assessing Officer. The recordsproduced contain do not contain the aforesaid documents. 8. Be that as it may, as the impugned order of assessmentcontains reference to a query raised regarding capital investedby the partners, the aforesaid documents may also be producedbefore the Assessing Officer for his consideration. 9. The impugned assessment order is, in the light of thediscussion above set aside. The assessee will appear before therespondent/Assessing Officer on 22.03.2019 at the firstinstance and the assessment shall be re-done after taking intoconsideration the documents at pages 1 to 15 of the type setdated 31.01.2019, a copy of which is available with the learnedSenior Standing Counsel for the respondent or any other documents that the Assessing Officer may specifically call forfrom the assessee. The assessment shall be completed within aperiod of six(6) weeks from the date of the receipt of a copyof this order. This writ petition stands disposed of in theabove terms. Consequently, connected miscellaneous petition isclosed. No costs. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant RegistrarToThe Income Tax Officer,Ward 2 Kancheepuram,No.96, Munuswamy Mudaliar Avenue,Kancheepuram-631501 +1cc to Mr.P.V.Ravi Kumar, Advocate sr.no.22799W.P.No.3351 of 2019& W.M.P.Nos.3634 & 3635 of 2019nr 18/03/2019