Madras High CourtWP/6039/2020closed

Kamalabai v. The Income Tax Officer

2020-07-29Honourable Dr Justice Anita Sumanth3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.07.2020

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.6039 of 2020 and WMP. No.7088 of 2020 KAMALABAI, W/o. Late Parasmal, 30 Govindappa Naicken Street, Chennai 600 001.

.. Petitioner Vs.

1 The Income Tax Officer, Non Corporate Ward, 11(3) 205 BSNL Building, 2nd Floor, Greams Road, Chennai 600 006.

2 Rainbow Traders, No. 30 Cheliah complex, 3rd Floor, Kasi Chetty Street, Parrys, Chennai 600001 3 The Branch Manager, Kotak Mahindra Bank Ltd, 184, Goindappa Naicken Street, Chennai 600 001.

4 The Commissioner of Income Tax, Aykar Bhavan, Nungambakkam, Chennai 600 006 5 The Joint Commissioner of Police (CCB), Egmore Chennai.

6 The Chairman, Kotak Mahindra Ban Ltd., 27 BCC - C 27 G Block, Bandra Kurla Complex Bandra (East), Mumbai 400 051, Maharashtra State.

.. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying Writ of Certiorari to call for the records quash the order No. ITBA / AST / S / 143(3) / 201920 / 1023340171(1) of the 1st respondent dated 28.12.2019

assessing the petitioners income wrongly by treating the entire import purchases made by an unknown third party in the name and style of Rainbow Traders and not by the petitioner herein of Rs.1 31 38 682/- with duty and penalty added aggregating in all to Rs. 2 00 67 500/- (Rupees tow crores sixty seven thousand and five hundred only) as undisclosed income for the assessment year 2017-2018 without any justification in law or on facts. For Petitioner : Mr.N.Seshadri For Respondents : Mrs.Hema Muralikrishnan (1 & 4) Senior Standing Counsel

O R D E R

Learned counsel for the petitioner states that the petitioner, pursuant to this Courts' order dated 10.03.2020, has filed an application for stay on 12.03.2020 before the Commissioner of Income Tax (Appeals).

2. The petitioner may well pursue his remedy for interim protection before the Appellate Authority.

3. Recording the above, this Writ Petition is closed. No costs. Connected Miscellaneous Petition is also closed. -s/d- Assistant Registrar True Copy Sub-Assistant Registrar Sl To 1 The Income Tax Officer, Non Corporate Ward, 11(3) 205 BSNL Building, 2nd Floor, Greams Road, Chennai 600 006.

2 The Branch Manager, Kotak Mahindra Bank Ltd, 184, Goindappa Naicken Street, Chennai 600 001.

3 The Commissioner of Income Tax, Aykar Bhavan, Nungambakkam, Chennai 600 006 4 The Joint Commissioner of Police (CCB), Egmore Chennai.

5 The Chairman, Kotak Mahindra Ban Ltd., 27 BCC - C 27 G Block, Bandra Kurla Complex Bandra (East), Mumbai 400 051, Maharashtra State.

W.P. No.6039 of 2020 and WMP. No.7088 of 2020 PVS(CO) SP(01/10/2020)