M/S.Pentamedia Graphics Ltd., v. The Assistant Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.07.2018

CORAM

THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM W.P.No.9503 of 2016 & W.M.P. No.8548 of 2016 M/s.Pentamedia Graphics Ltd.

Rep. by its Chief Financial Officer Mr.V. Venkataramanan TAURUS No.25, 1st Main Road United India Colony Kodambakkam Chennai-600 024.

... Petitioner vs.

The Assistant Commissioner of Income Tax Non Corporate Circle 20(1) Nungambakkam High Road Chennai-600 034 ... Respondent Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondent to give effect to the orders of this Court in C.A.Nos.330 to 333 of 2009 dated 11.01.2010 immediately and without further delay. For Petitioner : Mr.G.Baskar For Respondents : Mr.J.Narayanaswamy Senior Standing Counsel

ORDER

Heard Mr.G.Baskar, learned counsel appearing for the petitioner and Mr.J.Narayanaswamy, learned Senior Standing Counsel, appearing for the respondent.

2. The petitioner seeks for a limited relief of a direction upon the respondent to give effect to the orders passed by this court in C.A.Nos.330 to 333 of 2009, dated 11.01.2010.

3. The learned Standing Counsel appearing for the respondent, on instructions, submitted that the petitioner has sent a legal notice dated 20.06.2015 and it is not in the nature of representation.

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4. This is common practice in matters which are dealt with by the Income Tax Department to permit the authorised representative to represent the assesses. This is so, because, their exercise is quasi-judicial. Therefore, the respondent need not have any reservation in considering the request made by the petitioner through their counsel dated 20.06.2015.

5. In the light of the above, there will be a direction to the respondent to consider the representation made by the petitioner through their counsel dated 20.06.2015 and pass orders, on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. s/d- Assistant Registrar(CS VI) True Copy Sub-Assistant Registrar Rj To The Assistant Commissioner of Income Tax Non Corporate Circle 20(1) Nungambakkam High Road Chennai-600 034 +1 CC to Mr.G. Baskar,Advocate sr 42487.

+1 CC to M/s.J. Narayanaswamy, Advocate sr 42431. W.P.No.9503 of 2016 & W.M.P. No.8548 of 2016 VGII(CO) SP(13/07/2018) https://hcservices.ecourts.gov.in/hcservices/