Wp/49683/2006 Of K. Srikkanth v. The Commisioner Of Income Tax

K.Srikkanth .. Petitioner 1.The Commissioner of Income Tax Chennai-I, No.121, Nungambakkam High Road, Chennai-600 034. 2.The Income Tax Officer (OSD), Company Circle II (4), Chennai-600 034. .. Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to issue a Writ of CertiorarifiedMandamus, calling for the records of the petitioner on the fileof the second respondent and quash the impugned notice dated30.3.2006 issued in terms of Section 148 of the Income Tax Act,1961 in PAN No.AAFPS 6375K relating to the assessment year 2001-02 served on the petitioner on 7.4.2006 and consequently directthe second respondent not to proceed further. For Respondents : Ms.Hema Murali Krishnan, Standing Counsel for Income Tax. The notice issued by the second respondent underSection 148 of the Income Tax Act, 1961 dated 30.3.2006 is underchallenge in the present writ petition. 2. Parties to the lis on hand admit the fact thatpursuant to the interim order granted by this Court, theAssessing Officer proceeded with the assessment and passed finalorder of assessment. Challenging the said final order ofassessment, the writ petitioner preferred an appeal before theAppellate Authority and the Appellate Authority also haddisposed of the appeal. Now the issues raised on the merits by https://hcservices.ecourts.gov.in/hcservices/ the writ petitioner are pending before the Income Tax AppellateTribunal, which is a Second Appeal. 3. Though the learned counsel for the writ petitionerargued various points with reference to Section 148 of theIncome Tax Act, 1961, this Court is of an opinion that thepresent writ petition is filed at the stage when the noticeunder Section 148 of the Income Tax Act, 1961, was issued.Thereafter, the writ petitioner submitted explanations /objections and the Assessing Officer adjudicated the issues andpassed an order. Thus, the question of considering the groundsraised with reference to the notice issued under Section 148 ofthe Income Tax Act, 1961, does not arise at this length of time. 4. This apart, the final assessment order passed by theAssessing Officer was taken by way of an appeal to the AppellateAuthority and thereafter, to the Income Tax Appellate Tribunaland the said appeal is now pending adjudication. 5. Under these circumstances, all the grounds raised inthe present writ petition as well as the additional grounds, ifany, shall be raised before the Appellate Tribunal by the writpetitioner by producing documents or other materials. 6. With the above liberty, the writ petition standsdismissed. However, there shall be no order as to costs.Consequently, connected miscellaneous petition is also dismissed. -s/d- Deputy Registrar True Copy Sub-Assistant Registrar Svn To 1. The Commissioner of Income Tax Chennai-I, No.121, Nungambakkam High Road, Chennai-600 034. 2. The Income Tax Officer (OSD), Company Circle II (4), Chennai-600 034. +1 CC to Mrs. Hema Muralikrishnan, Advocate sr 5616. W.P.No.49683 of 2006 SP(11/02/2019)