C.C.2341 Perur Chettipalayam Primary v. The Additional/Joint/Deputy

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.02.2022 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR W.P.NO.4163 OF 2022 AND W.M.P.NOS.4301, 4302 & 4304 OF 2022 C.C.2341 Perur Chettipalayam Primary Agricultural Cooperative Credit Society Ltd., Rep.by its Secretary, R.Ananthan, M/53, S/o.K.Rangasamy, Arumuga Goundanur, Perur Chettipalayam Post, Coimbatore - 641 010.

...Petitioner

Vs.

1.The Additional / Joint / Deputy / Assistant Commissioner of Income Tax/ Income Tax Officer, Income Tax Department, National e-Assessment Circle, Delhi.

2.The Income Tax Officer, Non Corporate Ward - 4 (2), No.63-A, Race Course Road, Coimbatore - 641 018.

...Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the entire records relating to the impugned order passed by the 1st respondent in its order No.ITBA/AST/S/143(3)/ 2021-22/1032337823(1) dated 09.04.2021 and quash the same. For Petitioner :

Mr.C.Prakasam For Respondents :

Mr.A.N.R.Jaya Pratap Junior Standing Counsel

ORDER

The prayer sought for herein is for a Writ of Certiorari, calling for the entire records relating to the impugned order passed by the 1st respondent in its order No.ITBA/AST/S/143(3)/ 2021-22/1032337823(1) dated 09.04.2021 and quash the same.

2. The petitioner is a Co-operative Society, which is to be assessed, which is otherwise has to file the return for every Assessment Year on or before the 31st August of that year.

3. In the present case, the Assessment Year is 2018-19, for which, return ought to have been filed on or before 31.08.2018. However, belatedly on 13.02.2019 i.e., only after the due date, return was filed, therefore, it can be treated as belated filing. Nevertheless, the Revenue after issuing notices under Sections 143 (1) and 143 (2), ultimately assessed the petitioner income for the relevant Assessment Year i.e., 2018-19 and passed the assessment order under Section 143 (3) read with Sections 143 (3A) and 143 (3B) of the Income Tax Act, 1961.

4. Challenging the said assessment order, the present writ petition has been filed.

5. Heard Mr.C.Prakasam, learned counsel for the petitioner, who would submit that, the deduction made by the petitioner should have been allowed and the other aspects of the merits also, according to the petitioner, is in favour of the petitioner. Therefore, on that ground, the assessment order can be assailed before this Court.

6. Heard Mr.A.N.R.Jayapratap, learned Junior Standing Counsel for the respondents, who would submit that, the assessment order since has been passed under Section 143 (3) of the Act, as against which, on merits, the issue can be canvassed, if at all desired by the petitioner by filing an appeal before the Appellate Authority, i.e., Commissioner of Income Tax (Appeals) [in short 'CIT(A)'] without which, the petitioner cannot approach this Court by filing a writ petition under Article 226 of the Constitution against the assessment order.

7. I have considered the said rival submissions made by both parties and have perused the materials placed before this Court.

8. As has been rightly pointed out by the learned Junior Standing counsel for the respondents/Revenue, the impugned assessment order has to be assailed by the petitioner by filing an appeal before CIT(A) under the provisions of the Income Tax Act, 1961 and for any reasons, it cannot be challenged before this Court, invoking the extraordinary jurisdiction under Article 226 of the Constitution, in the absence of reasons like violation of principles of natural justice, violation of statutes and also for want of jurisdiction. Therefore, this Court has no hesitation to hold that the prayer sought for in this writ petition cannot be entertained by this Court and therefore, the writ petition is rejected on the aforesaid ground

with a liberty to the petitioner to file an appeal before the Appellate Authority against the impugned assessment order.

9. With these observations, the writ petition stands dismissed. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS-VII) // True Copy // Sub Assistant Registrar kak To 1.The Additional / Joint / Deputy / Assistant Commissioner of Income Tax/ Income Tax Officer, Income Tax Department, National e-Assessment Circle, Delhi.

2.The Income Tax Officer, Non Corporate Ward - 4 (2), No.63-A, Race Course Road, Coimbatore - 641 018.

W.P.No.4163 of 2022 PL(CO) RVM(28/02/2022)