M/S.Scope International Pvt. v. Assistant Commissioner Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.11.2018
CORAM
THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR W.P.No.2321 of 2011 and M.P.No.1 of 2011 M/s.Scope International Pvt.Ltd., 1st Floor, Cards Building Grindlays Gardens No.1, Haddows Road Nungambakkam, Chennai-600 006 ..Petitioner Vs Assistant Commissioner of Income Tax Company Circle VI (1) 7th Floor, New Block, Room No.708 121, Mahatma Gandhi Road Chennai-600 034 ..Respondent Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari calling for the records in Proceedings PAN.No.AAECS9043E dated 31.12.2010 relating to Assessment Year 2007-08 on the file of the respondent and quash the same.
For Petitioner : Mr.G.Baskar For Respondent : Mr.A.P.Srinivas and Mr.Jaya Prathap, Standing Counsel
ORDER
It is submitted by the learned Government Advocate appearing for the respondent that the impugned assessment order dated 31.12.2010 relating to Assessment Year 2007-08, is barred by limitation. He further submits that the respondent-department has reopened the assessment u/s.147 and issued notice u/s.148 of the Income Tax Act to the assessee/petitioner and also passed assessment order on 21.11.2014. The learned Government Advocate also produced a copy of the said order dated 21.11.2014 before this court.
2. In the light of the above, this court is of the https://hcservices.ecourts.gov.in/hcservices/
considered view that the impugned Proceedings of the respondent dated 31.12.2010 cannot sustain. Accordingly, the Writ Petition stands allowed. The impugned Proceedings dated 31.12.2010, passed by the respondent is quashed. Consequently, connected MP is closed. No costs.
Sd/- Assistant Registrar(CS-VI) //True Copy// Sub Assistant Registrar nvsri To The Assistant Commissioner of Income Tax Company Circle VI (1) 7th Floor, New Block, Room No.708 121, Mahatma Gandhi Road Chennai-600 034 +1cc to Mr.A.P.Srinivas, Advocate, S.R.No. 87973 +1cc to Mr.N.Muthu Kumar, Advocate, S.R.No. 81599 W.P.No.2321 of 2011 RSI(CO) GN(07/01/2019) https://hcservices.ecourts.gov.in/hcservices/