Wp/4966/2011 Of Shri. G.vijayakumar v. The Income Tax Officer

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.4966 of 2011 Shri G.VijayakumarProprietorYem Gee Knit WearsNo.10, PKR Layout 6[th] StreetPerichipalayamTirupur 641 608..Petitioner-vs-The Income Tax OfficerWard-I(5)Tirupur..Respondent The Income Tax OfficerWard-I(5)Tirupur..RespondentPetition under Article 226 of the Constitution of India,praying for the issue of a Writ of Certiorari, calling for therecords on the files of the respondent in PAN/GIR.No. dated22.12.2010 and quash the same as being without jurisdiction andauthority of law and beyond the prescribed period of limitation underproviso to Section 143(2) of the Income Tax Act, 1961. The petitioner seeks for issuance of a writ of certiorari, toquash the order of assessment dated 22.12.2010 as being withoutjurisdiction and beyond the period of limitation under the proviso toSection 143(2) of the Income Tax Act. 2. The petitioner has filed this writ petition solely on theground that in the order of assessment, in paragraph-2, it has beenstated that the petitioner's case was selected for scrutiny underCASS and a notice under Section 143(2) was issued on 26.8.2010. Byreferring to the said date, it is stated that the notice issued underSection 143(2) is time barred. 3. The learned standing counsel appearing for the respondentsubmitted that actually the notice was issued on 4.9.2009, receivedby the petitioner on 16.9.2009, and he participated in theproceedings and taking advantage of the typographical mistake in theassessment order, the writ petition has been filed. https://hcservices.ecourts.gov.in/hcservices/ 4. On going through the records, this Court is convinced thatthe said contention raised on behalf of the Revenue appears to beprima facie correct. Therefore, at this stage, the order ofassessment cannot be quashed. However, this does not mean that thepetitioner is without any remedy, since the petitioner has got aneffective alternative remedy of filing an appeal before theCommissioner (Appeals). However, such appeal should have been filedwithin thirty days from the date of receipt of the order.Nevertheless, the writ petition has been pending before this Courtand an order of interim stay was granted by this Court. In suchcircumstances, liberty is granted to the petitioner to file an appealwithin thirty days from the date of receipt of a copy of this orderand if such appeal is filed, the Commissioner (Appeals) shallconsider the appeal without rejecting the same on the ground oflimitation. The writ petition stands disposed of. Consequently,M.P.No.1 of 2011 is closed. No costs. Sd/-Assistant Registrar(LA)Dated: 5.11.2014//True Copy//Sub Assistant RegistrarToThe Income Tax OfficerWard-I(5)Tirupur+1 cc to Mr.T.Pramodkumar Chopda, Advocate,SR.50060.ku(co)krd 6/11W.P.No.4966 of 2011