Wp/5464/2018 Of Park Dugar Township v. Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.08.2018 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMWrit Petition No.5464 of 2018 Park Dugar Township Owners'Welfare Association (Regd)[PAN No. ],Rep. By its Secretary,Park Dugar,Mount Poonamallee road,RamavaramChennai:600 089 .. Petitioner-vs- Income Tax Officer,Non Corporate Ward 8(3),Office of the Commissioner of Income Tax,Room No. 503, V floor,Annexe Building, 121, Mahatma Gandhi Salai,Chennai: 600 034 ... Respondent PRAYER:Writ Petition filed under Article 226 of theConstitution of India praying for issuance of Writ of Certiorarito call for the records of the impugned penalty notice inAAAAP2553L/ 8(3)/221(1)/ 2017-18 dated 08.01.2018 prayed by therespondent herein, quash the same. For Respondent:Mrs. Hema Muralikrishnan,Standing CounselO R D E RHeard Ms. Aparna Nandakumar, learned counsel for thepetitioner and Mrs. Hema Muralikrishnan, learned StandingCounsel for the respondent. https://hcservices.ecourts.gov.in/hcservices/ 2. The petitioner is aggrieved by a notice issued by therespondent under Section 221(1) of the Income Tax Act, 1961, bywhich the respondent has directed the petitioner to show-causeas to why penalty should not be levied under the said section inrespect of the demand under Section 143(1)(a) for the Assessmentyear 2012-13. Admittedly, as against the Assessment Order, thepetitioner had filed a petition for rectification before theAssessing Officer vide application dated 13.02.2017. The saidapplication was not disposed of for more than one year andtherefore the petitioner filed W.P.No.5465 of 2018 for adirection to the Assessing Officer to rectify the error, whichaccording to the petitioner, is apparent on the face of therecord. 3. After the writ petition was filed on 09.03.2018, noticewas ordered to the respondent on 12.03.2018. It appears that therespondent has taken up the matter and passed an order on19.04.2010 rejecting the application for rectification asagainst which the petitioner has filed a revision under Section264 of the Income Tax Act, 1961 before the Commissioner ofIncome Tax on 23.05.2016, which is still pending. In theinterregnum, if the impugned notice under Section 221 (1) ofthe Act is to be enforced the petitioner's rights would beprejudiced. Apart from that, the revision petition filed by thepetitioner before the Commissioner is likely to be rendered asinfructuous. Therefore, the impugned penalty proceedings has tonecessarily await the decision of the Commissioner of Income Taxon the petition filed under Section 264 of the Income Tax Act. In the light of the above, the writ petition is disposed bydirecting the respondent to keep the impugned notice dated08.01.2018 in abeyance and await the decision in the petitionfiled under Section 264 of the Act dated 23.05.2018 before theCommissioner of Income Tax challenging the order passed by theAssessing Officer dated 19.04.2018. No costs. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar To The Income Tax Officer,Non Corporate Ward 8(3),Office of the Commissioner of Income Tax,Room No. 503, V floor,Annexe Building, 121, Mahatma Gandhi Salai,Chennai: 600 034 +1cc to M/s. Aparna Nandakumar, Advocate sr.no.52738+1cc to Mrs. Hema Muralikrishnan, Advocate sr.no.52789 Writ Petition No.5464 of 2018 nr 29/08/2018