Sri Saravanabavaa Entertainment Pvt. Ltd. v. Income-tax Officer, Non-Corporate Ward-10(6), chennai
[Citation -2020-LL-0107-66]

Citation 2020-LL-0107-66
Appellant Name Sri Saravanabavaa Entertainment Pvt. Ltd.
Respondent Name Income-tax Officer, Non-Corporate Ward-10(6), chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 07/01/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags principles of natural justice
Bot Summary: Respondents Prayer: Writ petition is filed under Article 226 of the Constitution of India to issue Writ of certiorari calling for the records in ITBA/AST/S/144/2019-20/1022601546(1) dated 18.12.2019 on the file of the respondent relating to A.Y. 2017-18 and quash the same. For Petitioner : Mr.G.Baskar For Respondent : M/s.Hema Muralikrishnan, Senior Standing Counsel ORDER Heard the learend counsel for the petitioner and the learned Senior Standing counsel for the respondent / revenue. The petitioner has impugned the order dated 18.11.2019 which was passed pursuant to the notice under Section 142 of the Income Tax Act on 17.12.2019. The petitioner responded to the same, the following date at about 16.24 hours i.e, at 4.24 p.m. on 18.12.2019. The impugned order came to be passed by the assessing officer and was digitally signed by him at 4.28 p.m on the following date without hearing the petitioner. The impugned order is therefore setaside and the case is remitted back to the respondent to pass speaking order after considering the representation of the petitioner filed on 18.12.2019 along with the reply to the petitioner before the assessing officer who was incharge of the case earlier. The respondent is directed to pass a speaking order within a period of three months from the date of receipt of this order.


W.P.No.145 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.01.2020 CORAM HONOURABLE MR. JUSTICE C.SARAVANAN Writ Petition No.145 of 2020 and WMP.No.180 of 2020 Sri Saravanabavaa Entertainment Pvt.Ltd., Rep. by its Director J.Harris Jayaraj, S/o.S.M.Jayakumar, New No.33, Old No.34, South Canal Bank Road, Mandavelipakkam, Chennai 600 028. Petitioner Vs. Income Tax Officer, Non-Corporate Ward 10(6), Wanaparthy Block No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. Respondents Prayer: Writ petition is filed under Article 226 of Constitution of India to issue Writ of certiorari calling for records in ITBA/AST/S/144/2019-20/1022601546(1) dated 18.12.2019 on file of respondent relating to A.Y. 2017-18 and quash same. For Petitioner : Mr.G.Baskar For Respondent : M/s.Hema Muralikrishnan, Senior Standing Counsel ORDER Heard learend counsel for petitioner and learned Senior Standing counsel for respondent / revenue. http://www.judis.nic.in W.P.No.145 of 2020 2. petitioner has impugned order dated 18.11.2019 which was passed pursuant to notice under Section 142 (1) of Income Tax Act on 17.12.2019. notice was digitally signed by Assessing Officer at 4.59 p.m on 17.12.2019 calling upon petitioner to furnish details by 11.30 a.m. on following date on 18.12.2019. petitioner responded to same, following date at about 16.24 hours i.e, at 4.24 p.m. on 18.12.2019. However, impugned order came to be passed by assessing officer and was digitally signed by him at 4.28 p.m on following date without hearing petitioner. It is evident that impugned order was passed as against Principle of Natural Justice. I also find sufficient grounds to interfere. 3. impugned order is therefore setaside and case is remitted back to respondent to pass speaking order after considering representation of petitioner filed on 18.12.2019 along with reply to petitioner before assessing officer who was incharge of case earlier. 4. respondent is directed to pass speaking order within period of three months from date of receipt of this order. http://www.judis.nic.in W.P.No.145 of 2020 5. writ petitions stands allowed. No costs. 07.01.2020 Index:Yes/No Internet : Yes/No Speaking order/non-speaking order drl To Income Tax Officer, Non-Corporate Ward 10(6), Wanaparthy Block No.121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. http://www.judis.nic.in W.P.No.145 of 2020 C.SARAVANAN, J. drl W.P.No.145 of 2020 DATED : 07.01.2020 http://www.judis.nic.in Sri Saravanabavaa Entertainment Pvt. Ltd. v. Income-tax Officer, Non-Corporate Ward-10(6), chennai
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