P.Natarajan vs The Income Tax Officer
2021 Latest Caselaw 6429 Mad

                                                                                      W.P. No.6082 of 2021



                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 10.03.2021

                                                       CORAM

                                   THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                                W.P. No.6082 of 2021
                                                         and
                                             WMP. Nos.6718 and 6719 of 2021
                P.Natarajan
                                                                                          …Petitioner
                                                             Vs.

                The Income Tax Officer,
                Ward No.2, Villupuram,
                Villupuram District.
                                                                                       …Respondent
                Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to
                Writ of Certiorari calling for the entire records relating to the impugned assessment
                order dated 23.12.2019 issued by the respondent and quash the same.

                                     For Petitioner      : Mr.C.Prakasam

                                     For Respondents     : Mr.ANR.Jayaprathap
                                                           Junior Standing Counsel




                1


https://www.mhc.tn.gov.in/judis/
                                                                                        W.P. No.6082 of 2021



                                                          ORDER

Mr.ANR.Jayaprathap, learned Junior Standing Counsel accepts notice for the

respondent and is armed with instructions to dispose the writ petition finally, even at

the stage of admission.

2. The challenge is to an order of assessment dated 23.12.2019 passed to the

best of the Assessing Officer Judgment under Section 144 read with Section 147 of

the Income Tax Act, 1961 (in short 'Act'). The petitioner has, admittedly, been put

to notice prior to finalisation of the assessment and despite receipt of notices, has not

bothered to respond to the same. There is thus, in my view, no justification

warranting interference under Article 226 of the Constitution of India, seeing as

there has been no co-operation extended by the petitioner in the finalisation of the

assessment proceedings.

3. Learned counsel for the petitioner seeks permission to withdraw this Writ

Petition with liberty to file an appeal before the first appellate authority raising all

grounds in support of his stand. He has also filed a memo to that effect.

4. Acceding to the request, this Writ Petition is dismissed as withdrawn. The

petitioner is at liberty to raise all grounds in appeal before the first appellate

https://www.mhc.tn.gov.in/judis/ W.P. No.6082 of 2021

authority. If the appeal is filed within a period of four (4) weeks from today, the

same shall be taken on file by the Registry of the first appellate authority without

reference to limitation and disposed on merits, after hearing the petitioner. No costs.

Connected Miscellaneous Petitions are also dismissed.

10.03.2021 sl Index: Yes/No Speaking/Non speaking order

To The Income Tax Officer, Ward No.2, Villupuram, Villupuram District.

https://www.mhc.tn.gov.in/judis/ W.P. No.6082 of 2021

DR. ANITA SUMANTH, J.

sl

W.P. No.6082 of 2021 and WMP. Nos.6718 and 6719 of 2021

10.03.2021

https://www.mhc.tn.gov.in/judis/