9911796707
TMI Blog2018 (9) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... enging the orders of assessment passed in respect of the Assessment Years 2007-08 and 2008-09. 3.The petitioner in all these writ petitions is one and the same. 4.Since the core issue involved in these writ petitions can be considered and decided, without touching upon the merits of the assessment, I am not going into detail to discuss the facts and circumstances warranting initiation of the impugned proceedings under Section 148 followed by passing the orders of assessment. 5.The following facts, though short, are sufficient for consideration and disposal of these writ petitions: a) A search was conducted at the premises of one P.K.Duraisamy under Section 132 of the Income Tax Act. During the search, a sale agreement entered between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to the petitioner. Consequently, those two assessment orders were put to challenge in other writ petitions W.P.Nos.1528 and 1529 of 2012. 6. Mr.Niranjan Rajagopal, learned counsel for the petitioner submitted as follows: The petitioner has questioned the very jurisdiction of the Authority to issue notice under Section 147 and when such issue is raised in the above writ petitions and this Court, by entertaining those writ petitions, has granted the interim order as stated supra, the Assessing Officer is not justified in passing the order of Assessment without waiting for the petitioner to give their reply, as permitted by this Court. Therefore, the impugned orders of assessment are in violation of the principles of natural justice. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss and until the same is set aside or modified, the respondents are bound by the said order. Consequently, any order passed in the meantime, even without having knowledge of the said order, has to be treated as non est, since the petitioner was entitled to file his objection till 06.01.2012. It is to be noted at this juncture that the subsequent or simultaneous order or proceedings issued by the respondents, either knowingly or unknowingly , will not make the order of this Court as infructuous. On the other hand, such subsequent or simultaneous order passed, not in consonance or in violation of the order of this Court, becomes non est. 11. Admittedly, in this case, the Assessing Officer has passed the orders of assessment on the very same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 are allowed and the impugned orders of assessment are set aside without expressing any view on the merits of the assessment, only on the ground that the same was passed not in consonance with the interim order passed by this Court in M.Ps.Nos.1 and 1 of 2011 in W.P.Nos.30420 and 30421 of 2011 dated 28.12.2011; c) Consequently, the matter is remitted back to the first respondent/Assessing Officer for redoing the assessment after getting the reply from the petitioner; d) The petitioner is directed to make objections/reply within a period of two weeks from the date of receipt of a copy of this order by raising all the objections including the objection raised in W.P.Nos.30420 and 30421 of 2011. e) On receipt of such objections, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
