Wp/6082/2021 Of P.natarajan v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.03.2021 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTHW.P.NO.6082 OF 2021ANDWMP.NOS.6718 AND 6719 OF 2021 P.Natarajan ... PetitionerVs.The Income Tax Officer,Ward No.2, Villupuram,Villupuram District.... RespondentPrayer: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Certiorari calling for the entirerecords relating to the impugned assessment order dated23.12.2019 issued by the respondent and quash the same. For Petitioner : Mr.C.PrakasamFor Respondents : Mr.ANR.Jayaprathap Junior Standing CounselO R D E R Mr.ANR.Jayaprathap, learned Junior Standing Counsel acceptsnotice for the respondent and is armed with instructions todispose the writ petition finally, even at the stage ofadmission. 2. The challenge is to an order of assessment dated23.12.2019 passed to the best of the Assessing Officer Judgmentunder Section 144 read with Section 147 of the Income Tax Act,1961 (in short 'Act'). The petitioner has, admittedly, been putto notice prior to finalisation of the assessment and despitereceipt of notices, has not bothered to respond to the same.There is thus, in my view, no justification warrantinginterference under Article 226 of the Constitution of India, https://hcservices.ecourts.gov.in/hcservices/ seeing as there has been no co-operation extended by thepetitioner in the finalisation of the assessment proceedings. 3. Learned counsel for the petitioner seeks permission towithdraw this Writ Petition with liberty to file an appealbefore the first appellate authority raising all grounds insupport of his stand. He has also filed a memo to that effect. 4. Acceding to the request, this Writ Petition isdismissed as withdrawn. The petitioner is at liberty to raiseall grounds in appeal before the first appellate authority. Ifthe appeal is filed within a period of four (4) weeks fromtoday, the same shall be taken on file by the Registry of thefirst appellate authority without reference to limitation anddisposed on merits, after hearing the petitioner. No costs.Connected Miscellaneous Petitions are also dismissed. slTo Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar The Income Tax Officer,Ward No.2, Villupuram,Villupuram District.+1cc to Mr.C.Prakasam, Advocate, S.R.No.15383 W.P.No.6082 of 2021andWMP.Nos.6718 and 6719 of 2021 PMK(CO)CS/29/03/2021