W.P.Nos.46933 to 46936 of 2002 IN HIGH COURT OF JUDICATURE AT MADRAS Dated : 16.03.2020 CORAM HON'BLE MR.JUSTICE R.MAHADEVAN W.P.Nos.46933 to 46936 of 2002 and W.M.P.Nos.68127 to 68130 of 2002 M/s.Asvini Fisheries Ltd., Represented by its Director 136 & 139, Old Mahabalipuram Road Karapakkam. Chennai 600096. Petitioner in all W.Ps. Vs. Deputy Commissioner of Income Tax Company Range I (1) 122, Uttamar Gandhi Salai Chennai 600034. Respondent in all W.Ps. Prayer in W.P.No.46933 of 2002: Petition filed under Article 226 of Constitution of India praying to issue writ of Certiorarified Mandamus to call for records of petitioner in G.I.No.226/A, on file of respondent and quash Impugned Notice dated 28.05.2001 for Assessment year 1996-97 and consequently direct Respondent not to proceed further under Section 143 (2) in pursuance of said notice. 1/6 http://www.judis.nic.in W.P.Nos.46933 to 46936 of 2002 Prayer in W.P.No.46934 of 2002: Petition filed under Article 226 of Constitution of India praying to issue writ of Certiorarified Mandamus to call for records of petitioner in G.I.No.226/A, relating to erstwhile Asvini Cold Storage (P) Ltd.,) on file of Respondent and quash Impugned Notice dated 28.05.2001 for Assessment year 1994-95 and consequently direct Respondent not to proceed further under Section 143 (2) in pursuance of said notice. Prayer in W.P.No.46935 of 2002: Petition filed under Article 226 of Constitution of India praying to issue writ of Certiorarified Mandamus to call for records of petitioner in G.I.No.226/A, relating to erstwhile Century Cold Storage Ltd. on file of Respondent and quash Impugned Notice dated 28.05.2001 for Assessment year 1994-95 and consequently direct Respondent not to proceed further under Section 143 (2) in pursuance of said notice. Prayer in W.P.No.46936 of 2002: Petition filed under Article 226 of Constitution of India praying to issue writ of Certiorarified Mandamus to call for records of petitioner in G.I.No.226/A, relating to erstwhile Century Cold Storage Ltd. on file of Respondent and quash Impugned Notice dated 28.05.2001 for Assessment year 1995-96 and consequently direct Respondent not to proceed further under Section 143 (2) in pursuance of said notice. 2/6 http://www.judis.nic.in W.P.Nos.46933 to 46936 of 2002 For Petitioner in all W.Ps. : Mr.Subbaraya Ayar For Respondent in all W.Ps. : Mrs.Hema Muralikrishnan Senior Standing Counsel COMMON ORDER Challenging notices dated 28.05.2001 issued by respondent under Section 148 of Income Tax Act, 1961, relating to assessment years 1994-95 to 1996-97, petitioner has filed present writ petitions. 2.Though petitioner challenges notices issued, they already filed objections dated 29.08.2002 for consideration. 3.Heard both sides, who jointly submitted that issue involved herein is covered by decision of Supreme Court rendered in Civil Appeal Nos.7731 to 7737 of 2002 & S.L.P. (C) No. 5520, 5522, 5524, 5525, 5527, 5529 and 5531 of 2002 (GKN Driveshafts (India) Ltd., Vs. Income Tax Officer & Others), wherein, it is held thus: 5.We see no justifiable reason to interfere with order under challenge. However, we clarify that when notice under 3/6 http://www.judis.nic.in W.P.Nos.46933 to 46936 of 2002 Section 148 of Income Tax Act is issued, proper course of action for noticee is to file return and if he so desires, to seek reasons for issuing notices. assessing officer is bound to furnish reasons within reasonable time. On receipt of reasons, noticee is entitled to file objections to issuance of notice and assessing officer is bound to dispose of same by passing speaking order. In instant case, as reasons have been disclosed in these proceedings, assessing officer has to dispose of objections, if filed, by passing speaking order, before proceeding with assessment in respect of abovesaid five assessment years. 4.In light of aforesaid decision, which is squarely applicable to facts of present case, this Court is of view that it is for respondent to consider objections already filed by petitioner and pass appropriate orders, on merits and as per law. 5.Accordingly, these writ petitions are disposed of, directing respondent to consider objections already filed by petitioner and pass appropriate orders, on merits and in accordance with law, after affording due opportunity of personal hearing to petitioner, within period of four 4/6 http://www.judis.nic.in W.P.Nos.46933 to 46936 of 2002 weeks from date of receipt of copy of this order. No costs. Consequently, connected miscellaneous petitions are closed. 16.03.2020 kas Index: Yes/No Internet: Yes/No To Deputy Commissioner of Income Tax Company Range I (1) 122, Uttamar Gandhi Salai Chennai 600 034 5/6 http://www.judis.nic.in W.P.Nos.46933 to 46936 of 2002 R.MAHADEVAN, J. kas/rk W.P.Nos.46933 to 46936 of 2002 and W.M.P.Nos.68127 to 68130 of 2002 16.03.2020 6/6 http://www.judis.nic.in Asvini Fisheries Ltd. v. Deputy Commissioner of Income-tax Company Range I(1), Chennai