Madras High Court
Mr.Maddipattala Narayana ... vs The Deputy/Assistant ... on 8 June, 2022
W.P.No.14193 of 2022
and WMP Nos.13431, 13433 and 13435 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 08.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.14193 of 2022
and WMP Nos.13431, 13433 and 13435 of 2022
Mr.Maddipattala Narayana Sridhar
... Petitioner
Vs.
1. The Deputy/Assistant Commissioner of Income Tax,
Central Circle – 1(2)
Income Tax Department,
108, Mahatma Gandhi Road,
Chennai – 600 034.
2. The Principal Commissioner of Income Tax (Central),
Chennai -1
Income Tax Department,
108, Mahatma Gandhi Road,
Chennai – 600 034.
...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying
to issue a Writ of Certiorarified Mandamus to call for the records of the Writ
Petitioner company on the file of the first respondent to quash the impugned order
dated 28.03.2022 passed under Section 147 of the Act for the assessment year
2014-15 in ITBA/AST/147/2021-22/1042004752(1) and consequently direct the
first respondent to complete the fresh assessment for the assessment year 2014-15
after granting reasonable/sufficient opportunity of hearing.
https://www.mhc.tn.gov.in/judis
For Petitioner : Mr.AS.Sriraman
W.P.No.14193 of 2022
and WMP Nos.13431, 13433 and 13435 of 2022
For Respondent : Mr.ANR.Jayaprathap
Junior Standing Counsel
ORDER
Mr.ANR.Jayaprathap, learned Junior Standing Counsel accepts notice for the
respondents and is possession of necessary instructions to enable final disposal of
this Writ Petition even at the stage of admission. Hence, by consent of both sides
and seeing as the matter falls within a short compass, final orders are passed at this
stage.
2. The challenge is to an order of re-assessment dated 28.03.2022 passed in
terms of the provisions of the Income Tax Act, 1961 (in short 'Act') for the
assessment year 2014-15. The main ground agitated relates to the violation of the
principles of natural justice. Since this ground appeals and in view of the order
passed hereinafter, I do not refer to other grounds raised in this Writ Petition.
3. The petitioner was in receipt of notice dated 31.03.2021 issued under
Section 148 of the Act and complied with the requirements thereunder. Thereafter,
objections were filed to the reasons for re-assessment, assailing the assumption of
jurisdiction for re-assessment, which had come to be disposed by a speaking order
dated 18.03.2022, though adverse to the petitioner.
4. It was incumbent upon the authority to have issued a notice under Section
143(2) thereafter, heard the petitioner, considered its submissions as well as any
https://www.mhc.tn.gov.in/judis
other material that was placed before him, both on the aspects of jurisdiction as well
W.P.No.14193 of 2022
and WMP Nos.13431, 13433 and 13435 of 2022
as on merits, prior to passing an order of assessment.
5. In complete violation of this procedure, the impugned order has come to be
passed without any notice/show cause notice issued to the petitioner. Since violation
of principles of natural justice is writ large and learned Standing Counsel for the
respondents has no defence in this regard, the impugned order is liable to be set
aside and I do so.
6. The respondent, in compliance with the principles of natural justice as well
as the ratio of the judgment of the Hon'ble Supreme Court in the case of GKN Drive
Shafts (India) Ltd. V. Income Tax Officer (259 ITR 19) will issue notice to the
petitioner, hear him, consider all/any materials that may be put forth and pass an
order of re-assessment in accordance with law. It is made clear that all contentions
are left open to be agitated by the petitioner, both on the aspect of jurisdiction as
well as on the merits of the matter, that shall be dealt with by the officer.
7. This Writ Petition is allowed. No costs. Connected Miscellaneous
Petitions are closed.
08.06.2022
sl
Index:Yes/No
Speaking/non-speaking order
https://www.mhc.tn.gov.in/judis
W.P.No.14193 of 2022
and WMP Nos.13431, 13433 and 13435 of 2022
Dr.ANITA SUMANTH,J.
sl
To
1. The Deputy/Assistant Commissioner of Income Tax,
Central Circle – 1(2)
Income Tax Department,
108, Mahatma Gandhi Road,
Chennai – 600 034.
2. The Principal Commissioner of Income Tax (Central),
Chennai -1
Income Tax Department,
108, Mahatma Gandhi Road,
Chennai – 600 034.
W.P.No.14193 of 2022
and WMP Nos.13431, 13433 and 13435 of 2022
08.06.2022
https://www.mhc.tn.gov.in/judis
