Kandasamy Kumaran vs The Deputy Commissioner Of on 7 March, 2011

       

  

  

 
 
 IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED:     7.3.2011

CORAM

THE HON'BLE MR.JUSTICE M.JAICHANDREN

Writ Petition No.5680 of 2011


1    KANDASAMY KUMARAN                       [ PETITIONER  ]

          Vs

1    THE DEPUTY COMMISSIONER OF             
       INCOME TAX   
	BUSINESS CIRCLE (3) 
	AYYAKKAR BHAVAN  
	121 MG ROAD, CHENNAI 34		          [ RESPONDENT ]




	Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the records of the respondent herein in proceeding issued under Section 226(3) of the Income Tax Act  1961 in PAN AAKPK6829M/DCIT-III/REC/2009-10 dated 2.3.2011  quash the same and direct the respondents not to proceed further based on the impugned proceeding.


		   For petitioner  :  Mr.P.S.Raman
						  Advocate General for 
						  Mr.K.Vaitheeswaran
						

		   For respondents :  Mr.J.Narayanasamy 
 



O R D E R

The main contention of the learned Advocate General, appearing on behalf of the learned counsel for the petitioner, is that the impugned notice, dated 2.3.2011, had been issued by the respondent, without any prior notice being issued to the petitioner.

2. He had also submitted that the stay application filed by the petitioner, against the order of assessment, dated 31.12.2010, is pending before the Commissioner of Income Tax (Appeals), in ITA No.124/2010-11. As such, the impugned notice of the respondent, dated 2.3.2011, is bad in law.

3. The learned counsel appearing for the respondent had submitted that the impugned notice issued by the respondent is in accordance with law. However, he had not been in a position to show that prior notice had been sent to the petitioner before the impugned notice, dated 2.3.2011, had been issued.

4. In such circumstances, the impugned notice of the respondent, dated 2.3.2011, is set aside. The Commissioner of Income Tax (Appeals), the appellate authority, shall dispose of the stay application filed by the petitioner, against the assessment order, dated 31.12.2010, in ITA No.124/10-11, within a period of two weeks from the date of receipt of a copy of this order.

The writ petition stands ordered accordingly. No costs. Connected M.P.Nos.1 and 2 of 2011 are closed.

lan

To:

1    THE DEPUTY COMMISSIONER OF             
       INCOME TAX   
	BUSINESS CIRCLE (3) 
	AYYAKKAR BHAVAN  
	121 MG ROAD, 
	CHENNAI 34