P.Mohanraj v. The Commissioner Of Income Tax,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 01.07.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH & W.M.P.No.6629 of 2019 P.Mohanraj ... Petitioner Vs 1.The Commissioner of Income Tax Corporate Range-1, Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 034.
2.The Additional Commissioner of Income Tax Corporate Range-1, Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 0343.
3.The Assistant Commissioner of Income Tax (OSD) Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 034.
... Respondents PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records relating to the proceedings of the 3rd respondent herein dated 22.01.2019 in ACIT (OSD)/AANPM0999H/2018-19, and the consequential proceedings dated 04.02.2019 in AANPM0999H/ACIT (OSD)/2018-19 of the 3rd respondent, quash the same and forbear the respondents from initiating any prosecution.
For Petitioner : Mr.J.Pothiraj For Respondents : Mrs.Hema Muralikrishnan Sr.Standing Counsel
ORDER
The petitioner has challenged a communication dated 22.01.2019 and a subsequent reminder dated 04.02.2019 calling upon the petitioner to pay the selfassessment tax as per his returns of income under the provisions of Income Tax Act, 1961 ('Act') in respect of the assessment years 2017-18. No infirmity is pointed out as far as the communications are concerned.
2. The facts in relation to the raising of the demand as well as the subsequent developments as are stated by the learned Counsel for the petitioner, in regard to the company in which the petitioner is a director, being before the NCLT, cannot be looked into in the present proceedings under Article 226 of the Constitution of India.
3. If at all the petitioner believes that he has a response to make with regard to the self-assessment tax to be paid, he may place the same before the respondents, for their consideration in accordance with law. With this, this writ petition stands dismissed. Connected writ miscellaneous petition is closed. No costs. 01.07.2022 nst Index : Yes / No Speaking Order / Non Speaking Order
To:
1.The Commissioner of Income Tax Corporate Range-1, Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 034.
2.The Additional Commissioner of Income Tax Corporate Range-1, Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 0343.
3.The Assistant Commissioner of Income Tax (OSD) Wanaparthy Block, 121, Mahatma Gandhi Road, Chennai - 600 034.
Dr.ANITA SUMANTH, J.
nst & W.M.P.No.6629 of 2019 01.07.2022