A Single Bench of the Madras High Court dismissed petition filed by M/s. Sun bright Textiles (India) Pvt Ltd on the ground of mis conception regarding block period.
The writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the Notice under Section 142(1) of Income Tax Act, 1961 for AY-2012-13 issued by the respondent in Notice No ITBA/AST/F/ 142(1)/2019-20/1020646515 (1) dated 18.11.2019and to quash the same.
The Writ Petition which challenges a notice is itself not maintainable seeing as there is no challenge to the notice under Section 153C under which the respondent has assumed jurisdiction. The petitioner is also stated to have complied with 153C notice and has filed return pursuant thereto. Solely for this reason, this Writ Petition is liable to be dismissed.
Upon receipt of a counter from the respondent, the petitioner has sought to improve its case and expand the scope of the writ petition to raise a dispute in regard to the years that constitute the block of six years. This ground does not form part of the original pleadings and it is a settled position that the scope of the writ petition cannot be expanded by way of a new ground raised in the rejoinder.
The Bench consisting of Justice Anitha Sumanth observed that “The argument of the petitioner that the block period has to commence from the date of receipt of books by the jurisdictional assessing officer is mis-conceived, contrary to statutory provisions and rejected. The stay granted on 22.01.2020 stands vacated and the respondents are directed to resume proceedings forthwith and complete the same, in accordance with law. Barring the issue dealt with in the paragraphs above, the petitioner is at liberty to raise all defences before the assessing officer, in the proceedings to follow.”
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