Wp(Md)/2970/2020 Of Sadhasivam Panneerselvam v. The Asst. Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 22.03.2021 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.2970 & 2972 of 2020 and WMP(MD)Nos.2498, 2500, 2501 & 2503 of 2020 Sadhasivam Panneerselvam ... Petitioner in WP(MD)No.2970 of 2020 M/s.D.B.S.Agencies,Rep.by its Partner Mr.R.Sivakumar ... Petitioner in WP(MD)No.2972 of 2020Vs. The Assistant Commissioner of Income Tax,Circle 2(1), Trichy, O/o. the Assistant Commissioner of Income Tax,3[rd] Floor, Main Building,Williams Road, Cantonment,Trichirappalli – 620 001. ... Respondent in both cases Prayer in WP(MD)No.2970 of 2020 : Writ petition is filed underArticle 226 of the Constitution of India, to issue a Writ ofCertiorari, to call for the records of the respondent in PANAJKPP9427B vide Order No.ITBA/AST/M/147/2019-20/1022361939(1) dated14.12.2019 and quash the same as ex-facie illegal, arbitrary withoutjurisdiction and against the principles of natural justice. Prayer in WP(MD)No.2972 of 2020 : Writ petition is filed underArticle 226 of the Constitution of India, to issue a Writ ofCertiorari, to call for the records of the respondent in PANAACFD9887G vide Order No.ITBA/AST/S/144/2019-20/1023401284(1) dated30.12.2019 and the consequential demand in PAN vide OrderNo.ITBA/AST/S/156/2019-20/1023401303(1) dated 30.12.2019 and quashthe same as ex-facie illegal, arbitrary without jurisdiction andagainst the principles of natural justice. in both cases : For Petitioner : Mr.K.SoundarrajanFor Respondent : Mr.N.Dilipkumar, Standing counsel https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER Heard the learned counsel on either side. 2.The orders impugned in this writ petition was passed underSection 144 of the Income Tax Act, 1961 whereby the assessingauthority passed the same on best judgment assessment basis. Thelearned standing counsel in Para 4 of the counter affidavit wouldpoint out that in respect of the impugned order, the petitioner hasalready filed an appeal before the appellate authority on 18.01.2020and that the appeal petition is pending before the Commissioner ofIncome Tax (Appeals). Therefore, his contention is that the presentwrit petition is not maintainable. 3.I sustain the said objection. It is well settled that alitigant cannot pursue parallel remedies. Of course, in theaffidavit filed in support of the writ petition, it has been fairlystated that the petitioner had already filed an appeal. But then,the claim is made that the appellate authority cannot decide theissue raised in the writ petition. 4.I cannot appreciate such a conduct. Mere filing of theappeal before the appellate authority will not foreclose the rightof the petitioner to move the writ court. But then, the appealshould have been withdrawn. Without withdrawing the appeal, onecannot parallely maintain the two. In any event, the learnedstanding counsel would point out that the appellate authority isvery much competent to go into all the contentions raised in thewrit petition. 5.Therefore, leaving open the right of the petitioner to pursuethe appeal remedy, this writ petitions are dismissed. It is madeclear that I have not gone into the merits of the matter. No costs.Consequently, connected miscellaneous petitions are closed.Sd/- Assistant Registrar (CS-I) // True Copy // / /2021Sub Assistant Registrar(CS) skm Note: In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned.https://hcservices.ecourts.gov.in/hcservices/ To The Assistant Commissioner of Income Tax, Circle 2(1), Trichy, O/o. the Assistant Commissioner of Income Tax, 3[rd] Floor, Main Building,Williams Road, Cantonment,Trichirappalli – 620 001. Assistant Registrar (CS-I) // True Copy // / /2021Sub Assistant Registrar(CS) skm Note: In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned.https://hcservices.ecourts.gov.in/hcservices/ To The Assistant Commissioner of Income Tax, Circle 2(1), Trichy, O/o. the Assistant Commissioner of Income Tax, 3[rd] Floor, Main Building,Williams Road, Cantonment,Trichirappalli – 620 001. +2 CC to M/s.N.DILIP KUMAR,Advocate (SR-13087& 13088[F] dated23/03/2021 )+2 CC to M/s.K.SOUNDARARAJAN,Advocate ( SR13377&13378[F] dated24/03/2021 ) W.P.(MD)Nos.2970 & 2972 of 202022.03.2021 RK (21.04.2021) 3P 6C