No.2588 Kadathur Primary Agricultural v. The Income Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.03.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.8220 of 2021 and WMP Nos.8780 & 8781 of 2021 No.2588 Kadathur Primary Agricultural Cooprative Credit Society rep. By its Secretary, D.Mariappan, No.3B, North Kannadipuththur, Madathukulam Taluk, Tiruppur District.
... Petitioner Vs.
1. The Income Tax Officer, Ward 1(2), TPR, Income Tax Office, No.121, Adams Building, Sixty Feet Road, Tiruppur - 641 602.
2. The Deputy Commissioner of Income Tax, Centralized Processing Center, (CPC) Income Tax Department, Bengaluru - 560 500.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the entire records relating to the impugned order passed by the 2nd Respondent in its Demand Identifcation No.201920183703707293IT, dated 09.08.2019 and quash the same. For Petitioner : Mr.C.Prakasam For Respondents : Mr.ANR.Jayaprathap Junior Standing Counsel
O R D E R
The order in challenge is dated 09.08.2019 and apart from the fact the petitioner has received penalty notice on 29.01.2021, there is no justification whatsoever for approaching this Court by way of the present Writ Petition, so belatedly. I thus find no justification to entertain this Writ Petition and dismiss the same in limine.
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2. The petitioner is at liberty to approach the first Appellate Authority by way of statutory appeal in accordance with law and seek condonation of the delay and such request, if and when made, shall be considered in accordance with law. No costs. Connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar /TRUE COPY/ Sub-Assistant Registrar sl To
1. The Income Tax Officer, Ward 1(2), TPR, Income Tax Office, No.121, Adams Building, Sixty Feet Road, Tiruppur - 641 602.
2. The Deputy Commissioner of Income Tax, Centralized Processing Center, (CPC) Income Tax Department, Bengaluru - 560 500.
+1cc to M/s.HEMA MURALIKRISHNAN, ADVOCATE, SR.NO. 20691 W.P. No.8220 of 2021 and WMP Nos.8780 & 8781 of 2021 PMK(CO) KKN 27.04.2021 https://hcservices.ecourts.gov.in/hcservices/