9911796707
TMI Blog2015 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... the so called payments said to have been made by MMTC. 2. Writ Petition Nos.1783 to 1791 of 2015 have been filed for a mandamus directing the respondent to consider the representation dated 24.6.2014 and decide the preliminary issue in the appeal dated 09.4.2014 filed by the petitioner with regard to the Assessment Year 2006 2007 as to whether the block assessment can be made based on the materials and documents which did not form part of the search conducted on 06.01.2012 and 2.3.2012 under Section 132 of the Income Tax Act, 1961. 3. The petitioner has preferred an appeal before the Commissioner of Income Tax, Chennai, wherein he raised several pleas including the objections for not giving an opportunity to him to examine the MMTC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench of this Court in O.S.A.No.244 of 2014 and the relevant paragraph is extracted below:- 21. On a perusal of the plaint, we find no infirmity in the findings of the learned single Judge. A plaint is not to be read like a statute. The plaint has to be read as a whole. The allegation is really against their employee and in accounting dispute inter se the parties, and by impleading the third defendant, the appellant cannot be permitted to defeat the arbitration clause. At request of learned Senior Counsel for the appellant, we do clarify that naturally what has been observed by the learned Single Judge is for purposes of deciding the application under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers within a period of four weeks from the date of receipt of a copy of that order, when the petitioner approached this Court for a direction to the respondent to dispose of the appeal dated 09.4.2014 against the order of assessment passed by the Deputy Commissioner of Income Tax, Central Circle III (1) for the assessment year 2006- 2007 to 2011 -2012. The learned counsel for the respondent further submitted that though more than four months have been lapsed, the petitioner, even though participated in the appeal, is not co-operating with the respondent for the disposal of the matter. 8. It is the submission of the learned counsel for the respondent that it is for the appellate authority to decide the matter on merits and in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is at liberty to permit the petitioner to cross examine the officials of the MMTC, if required. No costs. Consequently connected miscellaneous petitions are closed.
12. Insofar as Writ Petition Nos.1783 to 1791 of 2015 are concerned, the issue raised in these writ petitions cannot be decided at this stage by way of these writ petitions and, therefore, it is left open to the petitioner to agitate the same before the appellate authority in terms of the provisions of the Income Tax Rules. The appellate authority shall take up the matter and complete the same on day to day basis as the time granted by this Court has already been expired. No costs. Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
|
