C.Vijayabaskar v. The Deputy Commissioner Of Income Tax,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.12.2019
CORAM
THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P.No.34970 of 2019 and WMP.No.35759 of 2019 C.Vijayabaskar .. Petitioner Vs.
The Deputy Commissioner of Income Tax, Central Circle 2(1), No.46, M G Road, Nungambakkam, Chennai-600 034. TN .. Respondent Prayer:- Writ Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, to direct the Respondent to permit the Petitioners' through his Authorized Representative to exercise the right of cross examination of the Respondent's Seven Witnesses as specified in Schedule-A and to afford proper and adequate final opportunity to the Petitioner before making any Assessment Order in the pending Proceedings u/s 153 A in accordance with principles of natural justice.
SCHEDULE-A i Shri J.Sekar Reddy-SRS Mining ii Shri Srinivasulu-SRS Mining iii Shri Madhav Rao iv Shri Mohammed Abdullah v The Engineer Incharge in M/s.Gridline Surveys and Geospatial Pvt. Ltd vi Shri R.Gopalakrishnan-DVO-I vii Shri R.Venkatesan For Petitioner : Mr.Nithyaesh Natraj For Respondent : Mr.A.P.Srinivas Senior Standing Counsel
O R D E R
Written instructions dated 19.12.2019 are circulated today by the revenue counsel, in regard to the opportunity for cross examination sought of the following seven persons: i.
J.Sekar Reddy - SRS Mining, ii.
Srinivasulu - SRS Mining, iii. Madhav Rao, iv.
Mohammed Abdullah, v.
The Engineer in charge in M/s.Gridline Surveys and Geospatial Pvt Ltd, vi.
R.Gopalakrishnan - DVO I, vii. R.Venkatesan.
2.As far as the following four persons: i.e., i.
Srinivasulu - SRS Mining, ii.
Mohammed Abdullah, iii. The Engineer in charge in M/s.Gridline Surveys and Geospatial Pvt Ltd (drone survey), iv.
R.Gopalakrishnan - DVO I (drone survey report), are concerned, admittedly opportunity for cross examination has been extended. Learned counsel for the petitioner thus does not pursue the cause of action as far as these individuals are concerned.
3.As regards (i) Sekar Reddy (ii) Madhav Rao and (iii) R.Venkatesan, the Deputy Commissioner of Income Tax has categorically stated that no examination has taken place nor any statements recorded, either in the search or in the assessment proceedings and hence there is no scope for cross-examination. This is recorded.
4.Learned Senior Standing Counsel for the respondent also states on instructions, that any documents yet to be supplied as per pending requests of the petitioner, will be furnished to the petitioner immediately. This is also recorded. 5.This writ petition is closed as above. No costs. Consequently, connected miscellaneous petition is closed. s/d- Assistant Registrar(CS VII) True Copy Sub-Assistant Registrar
To The Deputy Commissioner of Income Tax, Central Circle 2(1), No.46, M G Road, Nungambakkam, Chennai-600 034. TN +1 CC to Mr.A.P.Srinivas, Advocate sr 106471. +2 Ccs to Mr. Nithyaesh Vaibhav, Advocate sr 106172. W.P.No.34970 of 2019 and WMP.No.35759 of 2019 VBA(CO) SP(04/02/2020)