Diamond Builders v. The Deputy Commissioner of Income-tax,Central Circle-III, Coimbatore / The Income-tax Officer, Ward-I(2), Tiruppur - 2014-LL-1028-11

Citation	2014-LL-1028-11
Appellant Name	Diamond Builders
Respondent Name	The Deputy Commissioner of Income-tax,Central Circle-III, Coimbatore / The Income-tax Officer, Ward-I(2), Tiruppur
Court	HIGH COURT OF MADRAS
Relevant Act	Income-tax
Date of Order	28/10/2014
Assessment Year	2001-02
Judgment	View Judgment
Bot Summary:	Respondents Petition under Article 226 of the Constitution of India for the issuance of a Writ of Mandamus, directing the 2 nd respondent to consider the petition filed under Section 154 of the Income Tax Act dated 28.03.2013 filed by the petitioner herein and dispose of the same that would enable the petitioner to seek refund of the tax paid. The petitioner is a partnership firm engaged in the business of Engineers and Contractors and carrying on business under the name and style of Diamond Builders at present. The petitioner filed a petition under Section 154 of the Act against the order of assessment dated 30.12.2008 in respect of the assessment year 2001-02 made under Section 153 C r/w Section 153 A 143(3) of the I.T. Act. The said application filed by the petitioner is said to be pending with the authority and as a proof thereof, copy of the delivery book dated 28.03.2013 with the signature and date has been produced before this Court with the petitioner, that the petition has been presented in the office of the second respondent. By consent of both parties, the writ petition is disposed of at the stage of admission itself. In the light of the above facts, without going into the 3 merits of the petitioner's contention, there will be a direction to the second respondent to consider the rectification petition filed by the petitioner under Section 154 of the Income Tax Act, on merits and in accordance with law and pass a reasonable order within a period of three months from the date of receipt of a copy of this order.

IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.10.2014 CORAM: HONOURABLE MR. JUSTICE T.S. SIVAGNANAM W.P. NO. 17538 of 2014 Diamond Builders rep. By its Partner Mr. K. Periaswamy .. Petitioner -vs- 1. Deputy Commissioner of Income Tax Central Circle III, 67-A Race Course Road Coimbatore. 2. Income Tax Officer Ward I (2), Tiruppur 4. ... Respondents Petition under Article 226 of Constitution of India for issuance of Writ of Mandamus, directing 2 nd respondent to consider petition filed under Section 154 of Income Tax Act dated 28.03.2013 filed by petitioner herein and dispose of same that would enable petitioner to seek refund of tax paid. For petitioner : Mr. K. Venkatesh For respondents : Mr. T. Pramod Kumar Chopra Mr. P. Raj Jhabalah 2 ORDER petitioner seeks issuance of Writ of Mandamus, directing second respondent to consider petition filed under Section 154 of Income Tax Act dated 28.03.2013. 2. petitioner is partnership firm engaged in business of Engineers and Contractors and carrying on business under name and style of Diamond Builders at present. petitioner filed petition under Section 154 of Act against order of assessment dated 30.12.2008 in respect of assessment year 2001-02 made under Section 153 C r/w Section 153 & 143(3) of I.T. Act. said application filed by petitioner is said to be pending with authority and as proof thereof, copy of delivery book dated 28.03.2013 with signature and date has been produced before this Court with petitioner, that petition has been presented in office of second respondent. 3. By consent of both parties, writ petition is disposed of at stage of admission itself. 4. In light of above facts, without going into 3 merits of petitioner's contention, there will be direction to second respondent to consider rectification petition filed by petitioner under Section 154 of Income Tax Act, on merits and in accordance with law and pass reasonable order within period of three months from date of receipt of copy of this order. No order as to costs. 28.10.2014 Index: Yes/No Internet : Yes/No avr To 1. Deputy Commissioner of Income Tax Central Circle III, 67-A Race Course Road Coimbatore. 2. Income Tax Officer Ward I (2), Tiruppur 4. 4 T.S.SIVAGNANAM, J. avr W.P. NO. 17538 of 2014 28.10.2014 5 Diamond Builders v. Deputy Commissioner of Income-tax,Central Circle-III, Coimbatore / Income-tax Officer, Ward-I(2), Tiruppur

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