W.P.No.1213 of 2018 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.09.2019 CORAM HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.1213 of 2018 and WMP. Nos.1515 & 18744 of 2018 M/s.Best Leather Company Rep. by its Partner K.Elavarasan No.16/7, 2nd Floor, Patnool Sardar Jung St., Periamet, Chennai-600003. Petitioner vs. Income Tax Officer Non-Corporate Ward-4 (5) Chennai-600006. Respondent Writ Petition filed under Article 226 of Constitution of India praying to issue Writ of Certiorari, to call for records of respondent in PAN No.AAJFB7539G relating to assessment year 2015- 2016 dated 24.11.2017 and quash same along with consequential notice under Section 274 read with Section 271(1)(c) of Income Tax Act, 1961. For Petitioner : Mr.V.Sundareswararan For Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel http://www.judis.nic.inPage No. 1/4 W.P.No.1213 of 2018 ORDER This writ petition is filed challenging order of assessment dated 24.11.2017. impugned order of assessment was passed under section 143(3) of Income Tax Act, 1961. 2. Heard both sides and perused materials placed before this Court. 3. learned counsel for petitioner submitted that addition is made by Assessing Officer, merely, based on admission made by authorised representative and therefore, such addition cannot be permitted. He further contended that when law is otherwise, Assessing Officer is not justified in making such addition. 4. Perusal of impugned order shows that Assessing Officer has taken into consideration letter filed by petitioner on 24.10.2017 as well as fact that there was no bills for Section 12 purchases. Going by those facts, Assessing Officer made addition. contentions raised before this Court by petitioner thus would go to show that they are http://www.judis.nic.inPage No. 2/4 W.P.No.1213 of 2018 disputed factual aspects of matter and therefore, this Court is not inclined to go into such factual aspects to decide as to whether impugned order is sustainable or not, for simple reason, it is for next fact finding authority to consider those aspects and decide same. Such authority being First Appellate Authority, it is for petitioner to work out his remedy by way of filing appeal before such authority. Without doing so, present writ petition is filed challenging order of assessment. 5. Therefore, without expressing any view on merits of matter, this Writ Petition is disposed of, only by granting liberty to petitioner to file appeal before First Appellate Authority, within period of two weeks from date of receipt of copy of this order. If any such appeal is filed, concerned Appellate Authority shall consider and pass orders on same on merits and in accordance with law, without reference to period of limitation. No costs. Consequently, connected miscellaneous petitions are closed. 27.09.2019 Speaking/Non-speaking order Index: Yes/No Internet : Yes/No http://www.judis.nic.inPage No. 3/4 W.P.No.1213 of 2018 mk K.RAVICHANDRABAABU,J. mk To Income Tax Officer Non-Corporate Ward-4 (5) Chennai-600 006. W.P.No.1213 of 2018 27.09.2019 http://www.judis.nic.inPage No. 4/4 Best Leather Company v. Income-tax Officer Non-Corporate Ward-4(5), Chennai