BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.03.2020 CORAM HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN W.P(MD) Nos. 4666, 4668 & 4670 of 2020 and WMP (MD) Nos. 4033, 4034 & 4037 of 2020 W.P.(MD) No. 4666 of 2020 K. Selvi Petitioner Vs. 1. Deputy Commissioner of Income Tax, Office of Assistant Commissioner of Income Tax, Circle I, Virudhunagar. 2. Union of India, Ministry of Finance, Represented by Revenue Secretary, North Block, New Delhi. Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India to issue Writ of Certiorari calling for records relating to impugned Assessment Order passed by 1st respondent, dated 30.12.2019 under Section 143(3) r/w Section 147 of Act for Assessment Year 2017-18, quash same. W.P.(MD) No.4668 of 2020 A.K. Rajpriam Petitioner Vs. 1. Deputy Commissioner of Income Tax, Office of Deputy Commissioner of Income Tax, Circle I, Virudhunagar. 2. Union of India, Ministry of Finance, Represented by Revenue Secretary, North Block, New Delhi. Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India to issue Writ of Certiorari calling for records relating to impugned Assessment Order passed by 1st respondent under Section 144 r.w.s. 147 of Act, dated 30.12.2019 for A.Y. 2017-18 and quash same. W.P.(MD) No.4670 of 2020 Asaikani Nadar Kamaraj Petitioner Vs. 1. Assistant Commissioner of Income Tax, Circle I, Virudhunagar. 2. Union of India, Ministry of Finance, Represented by Revenue Secretary, North Block, New Delhi. Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India to issue Writ of Certiorari calling for records relating to impugned Assessment Order passed by 1st respondent under Section 144 of Act, dated 30.12.2019 in ITBA/AST/S/144/2019-20/1023495773(1) for AY-2017-18 and quash same. In all Writ Petitions: For Petitioner : Mr.A.R.C. Sundaresan, Senior Counsel for M/s.Lakshmi Kumaran @ Sridharan Attorneys For R-1 : Mrs.S. Srimathy Standing Counsel for R-1 For R-2 : Mr.P.Murugan, Central Government Standing Counsel ORDER Writ Petition (MD) No. 4666 of 2020 has been filed to quash impugned Assessment Order, dated 30.12.2019 passed by first respondent, under Section 143(3) r/w Section 147 of Act for Assessment Year 2017-18. Writ Petition(MD) No.4668 of 2020 has been filed to quash impugned Assessment Order, dated 30.12.2019 passed by first respondent, under Section 144 r.w.s. 147 of Act for A.Y. 2017-18 and quash same. Writ Petition(MD) No.4670 of 2020 has been filed to quash impugned Assessment Order, dated 31.12.2019 passed by first respondent, under Section 144 of Act, in ITBA/AST/S/144/2019-20/1023495773(1) for AY-2017-18. 2. Heard learned Senior Counsel appearing for petitioners. 3. In impugned order, it is very clearly stated that appellate remedy is available. This Court would not be proper authority to examine Assessment Order and its implications. It is only in interest of petitioner that regular appeal is filed. 4. learned Senior Counsel appearing for petitioners stated that time for filing appeal has expired. However, petitioners may have file regular appeal before Appellate authority and if appeal is filed, on or before 17.03.2020, then Appellate authority may take appeal on record without insisting on application seeking condonation of delay. If appeal is filed after 17.03.2020 necessary explanation will have to be given by petitioners for not filing appeal, within time stipulated from date of Assessment order. If said appeal is filed, it may be examined by Appellate authority and petitioner is permitted to contend before Appellate authority all stands taken in this Writ Petition. 5. With above observations, these Writ Petitions stand disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are also closed. 05.03.2020 Index :Yes/No Internet :Yes/No 6 C.V.KARTHIKEYAN, J. ksa Common Order in W.P(MD) Nos. 4666, 4668 & 4670 of 2020 05.03.2020 K. Selvi v. Deputy Commissioner of Income-tax, Circle-I, Virudhunagar/Union of India