IN HIGH COURT OF JUDICATURE OF MADRAS DATED: 12.07.2019 CORAM: HONOURABLE MR. JUSTICE M.S.RAMESH W.P.No.4071 of 2010 and M.P.1 of 2010 M/s.The Madras Medical Mission, 4-A, Dr.J.Jayalalitha Nagaar, Mogappair, Chennai - 600037. Rep. by its Hon.Secretary Dr.K.Jacob ...Petitioner Vs Commissioner of Income Tax, Central Circle - III, No.46, Mahatma Gandhi Road, Chennai - 600034. Respondent PRAYER: Writ Petition filed under Article 226 of Constitution of India, praying to issue writ of Certiorari, calling for records in C.No. 80.G/2009-10/C.III dated 03.02.2010 read with proceedings in C.No. 80.G/2007-08/C.III dated 21.07.2008 on file of respondent and quash same. For Petitioner : Mrs.Sree Lakshmivalli for Mr.N.Muthukumar For Respondent : Mr.ANR.Jaya Prathap, JSC ORDER notice dated 21.07.2008, which is under challenge in present writ petition, is Show Cause Notice calling upon petitioner to show cause as to why registration under Section 12(A)(a) of Income Tax Act, 1961, should not be canceled. 2 2. petitioner was granted time to file written reply till 31.07.2008. Pursuant to notice, petitioner had given representation dated 20.08.2008, seeking for various details and information, which according to petitioner was basis for which Show Cause Notice was issued. Since such information was not furnished to petitioner, present writ petition has been filed. 3. In normal circumstances, writ petition of this nature, challenging Show Cause Notice, cannot be maintained, since it would be incumbent on part of petitioner to only give reply to Show Cause Notice and await for final orders. However, in instant case, though petitioner has sought for information way back in year 2008, such representation was not considered till year 2010, which had prompted petitioner to file present writ petition. As such, it would be justifiable for this Court to interfere into Show Cause Notice and grant further time for respondent to act on such request made by petitioner pursuant to Show Cause notice. 4. learned Junior Standing Counsel appearing for respondent submitted that if details and information sought for by petitioner touches upon confidential matters of investigation or like, it may not be http://www.judis.nic.inpermissible under law for them to furnish such documents. Nevertheless, 3 such information and documents which are permissible in law will be considered, if petitioner approaches respondent. 5. In light of above observations and submissions of learned Junior Standing Counsel appearing for respondent, petitioner is granted liberty to file additional reply to Show Cause Notice dated 21.07.2008, seeking for details and information required by them and on receipt of such information, respondent shall consider same on its own merits and take necessary action. Such exercise shall be made within period of 30 days from date of receipt of such additional reply of petitioner. 6. With above observations, writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 12.07.2019 Index:Yes/No Speaking order/Non-speaking order hvk To Commissioner of Income Tax, Central Circle - III, No.46, Mahatma Gandhi Road, http://www.judis.nic.inChennai - 600034. 4 M.S.RAMESH,J. hvk W.P.No.4071 of 2010 and M.P.1 of 2010 12.07.2019 Madras Medical Mission v. Commissioner of Income-tax, Central Circle-III, Chennai