Madras High Court
Sri Balaji Enterprises vs The Assistant Commissioner Of ... on 26 August, 2021
W.P. No. 15862 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :26.08.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P. No. 15862 of 2009
and
W.M.P. No. 1 and 2009
Sri Balaji Enterprises,
Represented by its Partner,
Mr.N.A.Rajendran,
No.31/2, Amman Koil Street,
Park Town,
Chennai - 600 003. ... Petitioner
..vs..
1. The Assistant Commissioner of Income Tax,
Circle - XII,
Chennai - 600 006.
2. The Union of India,
Ministry of Finance,
Represented by its Secretary,
Department of Revenue,
Central Secretariat, North Block,
New Delhi - 110 001.
3. The Central Board of Direct Taxes,
Represented by its Secretary,
Central Secretariat,
North Block,
New Delhi - 110 001. ... Respondents
1
https://www.mhc.tn.gov.in/judis/
W.P. No. 15862 of 2009
Prayer: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, calling for the records in PAN
No.AALFS6706L dated 28.11.2008 relating to the assessment year 2006-07
on the first respondent, quashing the same insofar as in the said proceedings
the first respondent disallowed the various expenses claimed by the
petitioner, invoking clause (ia) of Section 40(a) of the Income Tax Act on
the ground that tax has not been deducted at source or paid over to the
Government, in respect of the payments covered by such expenses within
the time prescribed under sub-section (1) of Section 200 of the Income Tax
Act.
For Petitioner : Mr.G.Baskar
For Respondents : Mrs.Hema Murali Krishnan
Senior Standing Counsel
ORDER
The Writ Petitioner has filed two Writ Petitions. The Writ Petition in
W.P. No. 15863 of 2009 is filed challenging the vires of the provisions of
the Income Tax Act and admittedly, this Court upheld the validity of the
provisions. Thus, the said Writ Petition deserves no merits adjudication as
the provisions are upheld.
https://www.mhc.tn.gov.in/judis/
W.P. No. 15862 of 2009
2. As far as the other Writ Petition filed in W.P. No. 15862 of 2009 is
concerned, the petitioner has challenged the assessment order dated
28.11.2008 passed under Section 143(3) of the Income Tax Act for the
assessment year 2006-07. This Court has granted liberty for the petitioner
while upholding the provisions of the Act to prefer an appeal before the
Competent Authority for the purpose of redressal of grievances in respect of
the assessment orders passed. In other words, this Court refrained from
adjudicating the issues on merits as raised by the petitioner.
3. In view of the said Judgment, the petitioner is at liberty to prefer an
appeal before the Jurisdictional Appellate Authority challenging the
assessment order dated 28.11.2008 for the assessment year 2006-07 within a
period of four weeks from the date of receipt of a copy of this order. In the
event of filing any such appeal, the Appellate Authority shall condone the
delay if any and entertain the appeal and pass orders on merits and in
accordance with law by affording an opportunity to the writ petitioner and
by following the procedures as contemplated.
https://www.mhc.tn.gov.in/judis/
W.P. No. 15862 of 2009
4. With these directions, this Writ Petition stands disposed of.
However, the shall be no order as to costs. Consequently, connected
Miscellaneous Petition is closed.
26.08.2021
(2/2)
Index:Yes
Speaking order
vji
To
1. The Assistant Commissioner of Income Tax,
Circle - XII,
Chennai - 600 006.
2. The Secretary,
The Union of India,
Ministry of Finance,
Department of Revenue,
Central Secretariat, North Block,
New Delhi - 110 001.
3. The Secretary,
The Central Board of Direct Taxes,
Central Secretariat,
North Block,
New Delhi - 110 001.
S.M.SUBRAMANIAM J.
https://www.mhc.tn.gov.in/judis/
W.P. No. 15862 of 2009
vji
W.P. No. 15862 of 2009
and
W.M.P. No. 1 and 2009
26.08.2021
(2/2)
https://www.mhc.tn.gov.in/judis/
