IN HIGH COURT OF JUDICATURE AT MADRAS Dated : 06.07.2017 Coram Hon'ble Mr.Justice T.S.Sivagnanam Writ Petition Nos.7658 and 7659 of 2003 and W.P.M.P.No.9848 of 2004 M/s.Misons Leathers Limited, 13, Kumarappa Street, Periamet, Chennai 600 003. Rep by its Director Sri. A.Md.Anwar Basha ...Petitioner in both WPs Vs. 1.The Commissioner of Income Tax, Tamil Nadu IV, Chennai 600 034. 2.The Assistant Commissioner of Income Tax, Circle IV (3), Chennai 600 034. ...Respondents in both WPs Prayer in W.P.No. 7658 of 2003: Writ Petition, filed under Article 226 of Constitution of India, for issuance of Writ of Certiorarified Manadamus, to call for records of petitioner on file of second respondent in GIR No MI-64/95-96 and quash impugned order, dated 08.04.2002 and consequently direct second respondent to extend benefit of KVSS, 1998 for Assessment year 1995-96. http://www.judis.nic.in 2 Prayer in W.P.No. 7659 of 2003: Writ Petition, filed under Article 226 of Constitution of India, for issuance of Writ of Certiorarified Manadamus, to call for records of petitioner on file of first respondent and quash impugned order, dated 28.07.2000 and consequently, to direct first respondent to grant benefit of KVSS, 1998 for Assessment year 1995-96. In both WPs For Petitioner : Mr.S.Sridhar For Respondents : Mrs.Hema Murali Krishnan Standing Counsel COMMON O R D E R Heard Mr.S.Sridhar, learned counsel appearing for petitioner, and Mrs.Hema Murali Krishnan, learned Standing Counsel for respondents. 2. petitioner has filed Writ Petition in W.P.No.7658 of 2003, challenging order passed by second respondent, dated 08.04.2002, withdrawing benefit of Kar Vivadh Samadhan Scheme (KVSS). Insofar as other Writ Petition is concerned, viz., W.P.No.7659 of 2003, same has been filed seeking to quash order passed by first respondent, dated 28.07.2000, whereby, petitioner has been directed http://www.judis.nic.in 3 to pay sum of Rs.76,090/- and consequently, to direct first respondent to grant benefit of KVSS, 1998 for Assessment year 1995-96. 3. only reason for withdrawing benefit of KVSS is by alleging that petitioner has not paid amount demanded within due date. Admittedly, declaration filed by petitioner was processed and order in Form No.3 dated 06.05.1999 was issued, certifying that petitioner paid full tax arrears, as demanded in order, dated 19.03.1999, and therefore, petitioner is entitled for immunity from instituting any proceeding for prosecution under Income Tax Act, 1961. Subsequently, it appears that, on account of some mistakes, committed in calculation, Revision Form 2A, dated 28.07.2000 was issued, stating that petitioner has to pay further sum of Rs.76,090 for being entitled to KVSS Scheme. notice in Revised Form 2 A, was received by petitioner on 03.08.2000, and within 30 days from receipt of same on 31.08.2000, petitioner has paid said sum. However, second respondent would state that amount was not paid within 30 days from date of revised certificate. Similar is stand taken in counter affidavit by respondents at para 10. http://www.judis.nic.in 4 4. elementary principle is that, limitation can be computed only from date of receipt of order or proceeding. mere passing of order by Officer and keeping it on his file will not be sufficient, but order should be communicated to assessee or person aggrieved. Therefore, this Court finds that petitioner has complied with condition and paid money within period of 30 days from date of receipt of Revised Form Notice. Hence, impugned orders have been passed on thorough misconception of legal position. 5. For aforesaid reasons, petitioner is entitled to succeed in these Writ Petitions. Accordingly, both Writ Petitions are allowed and impugned orders are set aside. No costs. Consequently, connected Miscellaneous Petition is closed. 06.07.2017 sd Index : yes/no http://www.judis.nic.in 5 To 1.The Commissioner of Income Tax, Tamil Nadu IV, Chennai 600 034. 2.The Assistant Commissioner of Income Tax, Circle IV (3), Chennai 600 034. http://www.judis.nic.in 6 T.S.Sivagnanam, J. sd Writ Petition Nos.7658 and 7659 of 2003 06.07.2017 http://www.judis.nic.in Misons Leathers Limited v. Commissioner of Income-tax, Tamil Nadu IV, Chennai / Assistant Commissioner of Income-tax, Circle IV(3), Chennai