Madras High Court
K.1006 Singanallur Urban Co-Operative ... vs The Principle Commissioner Of Income ... on 6 June, 2022
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.Nos.7448,7452,7453 & 7450 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.06.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.7448,7452,7453 & 7450 of 2022
&
W.M.P.Nos.7452, 7456, 7453 & 7450 of 2022
In W.P.No.7448 of 2022
K.1006 Singanallur Urban Co-Operative Credit Society Ltd Rep by its
Secretary T.Kannan 157 S.R.T. Lay Out
Singanallur Coimbatore-641 005. ...Petitioner
Vs.
1.The Principle Commissioner of Income Tax
8th Floor Income Tax Annexe
Building No.63 Race Course Road
Coimbatore-641 018.
2.The Income Tax Officer
Non-Corp Ward 1(4) CBE Race Course Road
Coimbatore-641 018.
3.The Income Tax Officer
National Faceless Assessment Center
New Delhi. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records relating to
impugned Show Cause Notice in DIN and Notice No. ITBA / AST / F / 147
(SCN) / 2021-22 /1040654622(1) dated 12.3.2022 issued by the 2 nd
Respondent and quash the same and consequently directing the 2nd
Respondent to accept the Income Tax Returns filed under fresh
1
https://www.mhc.tn.gov.in/judis
W.P.Nos.7448,7452,7453 & 7450 of 2022
PANAAVAS9415R for the assessment year 2013-14 as a proper
compliance with the Notice dated 29.03.2021 issued under Section 148 of
the Income Tax Act for the purpose of assessment, under Section 147 of the
Income Tax Act.
In W.P.No.7452 of 2022
K.1006 Singanallur Urban Co-Operative Credit Society
Ltd Rep by its Secretary
T.Kannan 157 S.R.T. Lay Out
Singanallur Coimbatore - 641 005. ...Petitioner
Vs.
1.The Principle Commissioner of Income Tax
8th Floor Income Tax Annexe
Building No.63 Race Course Road
Coimbatore- 641 018.
2.The Income Tax Officer
Non-Corp Ward 1(4) CBE Race Course Road.
Coimbatore-641 018.
3.The Income Tax Officer
National Faceless Assessment Center
New Delhi. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records relating to
impugned Show Cause Notice in DIN and Notice No. ITBA / AST / F / 147
(SCN) / 2021-22 / 1040654420(1) dated 12.3.2022 issued by the 2nd
Respondent and Quash the same and consequently directing the 2nd
Respondent to accept the Income Tax Returns filed under fresh PAN
AAVAS9415R for the assessment year 2015-16 as a proper compliance
with the Notice dated 29.03.2021 issued under Section 148 of the Income
Tax Act for the purpose of assessment under Section 147 of the Income
Tax Act.
2
https://www.mhc.tn.gov.in/judis
W.P.Nos.7448,7452,7453 & 7450 of 2022
In W.P.No.7453 of 2022
K.1006 Singanallur Urban Co-Operative Credit Society
Ltd Rep by its Secretary
T.Kannan 157 S.R.T. Lay Out
Singanallur Coimbatore - 641 005. ...Petitioner
Vs.
1.The Principle Commissioner of Income Tax
8th Floor Income Tax Annexe
Building No.63 Race Course Road
Coimbatore- 641 018.
2.The Income Tax Officer
Non-Corp Ward 1(4) CBE Race Course Road.
Coimbatore-641 018.
3.The Income Tax Officer
National Faceless Assessment Center
New Delhi. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records relating to
impugned Show Cause Notice in DIN and Notice No. ITBA / AST / F / 147
(SCN) / 2021-22 / 1040654527(1) dated 12.3.2022 issued by the 2nd
Respondent and Quash the same and consequently directing the 2nd
Respondent to accept the Income Tax Returns filed under fresh PAN
AAVAS9415R for the assessment year 2016-17 as a proper compliance
with the Notice dated 29.03.2021 issued under Section 148 of the Income
Tax Act for the purpose of assessment under Section 147 of the Income
Tax Act.
3
https://www.mhc.tn.gov.in/judis
W.P.Nos.7448,7452,7453 & 7450 of 2022
In W.P.No.7450 of 2022
K.1006 Singanallur Urban Co-Operative Credit Society
Ltd Rep by its Secretary
T.Kannan 157 S.R.T. Lay Out
Singanallur Coimbatore - 641 005. ...Petitioner
Vs.
1.The Principle Commissioner of Income Tax
8th Floor Income Tax Annexe
Building No.63 Race Course Road
Coimbatore- 641 018.
2.The Income Tax Officer
Non-Corp Ward 1(4) CBE Race Course Road.
Coimbatore-641 018.
3.The Income Tax Officer
National Faceless Assessment Center
New Delhi. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the records relating to
impugned Show Cause Notice in DIN and Notice No. ITBA / AST / F / 147
(SCN) / 2021-22 / 1040654714(1) dated 12.3.2022 issued by the 2nd
Respondent and Quash the same and consequently directing the 2nd
Respondent to accept the Income Tax Returns filed under fresh PAN
AAVAS9415R for the assessment year 2014-15 as a proper compliance
with the Notice dated 29.03.2021 issued under Section 148 of the Income
Tax Act for the purpose of assessment under Section 147 of the Income
Tax Act.
4
https://www.mhc.tn.gov.in/judis
W.P.Nos.7448,7452,7453 & 7450 of 2022
In all W.Ps.
For Petitioner : Mr.T.Ramesh
For Respondents : Mr.ANR.Jaya Prathap
Junior Standing Counsel
ORDER
These writ petitions challenge pre-assessment notices. Since there was no interim protection granted, the respondent Income Tax Department has proceeded with assessment and has passed orders of assessment that have been impugned in W.P.Nos.11376, 11385 & 11380 of 2022 today.
2. Hence, these writ petitions are rendered infructuous. Incidentally, learned counsel for the petitioner states that as far as assessment year 2016- 17 is concerned, though the petitioner had quoted wrong PAN number, the Assessing Authority has taken note of change of PAN number and has passed an order of assessment granting the benefit of deduction under Section 80P.
3. These writ petitions are closed as infructuous. Connected writ miscellaneous petitions are closed. No Costs.
06.06.2022 Index : Yes/No Speaking Order/Non speaking Order nst/ska 5 https://www.mhc.tn.gov.in/judis W.P.Nos.7448,7452,7453 & 7450 of 2022 DR.ANITA SUMANTH,J.
nst/ska To
1.The Principle Commissioner of Income Tax 8th Floor Income Tax Annexe Building No.63 Race Course Road Coimbatore-641 018.
2.The Income Tax Officer Non-Corp Ward 1(4) CBE Race Course Road Coimbatore-641 018.
3.The Income Tax Officer National Faceless Assessment Center New Delhi.
W.P.Nos.7448,7452,7453 & 7450 of 2022 & W.M.P.Nos.7452, 7456, 7453 & 7450 of 2022 06.06.2022 6 https://www.mhc.tn.gov.in/judis