TMI Blog2023 (1) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court [ 2022 (2) TMI 1334 - MADRAS HIGH COURT] to take into account the trinity test, the impugned order has been made overlooking the same in gross disregard to the above directions. Though, normally discretionary orders are not interfered with under Article 226 of the Constitution of India, however, discretionary orders are amenable to Writ jurisdiction, and would warrant interference, if it suffers from the vice of being perverse or arbitrary. The impugned order is arbitrary and perverse inasmuch as it has been made in gross disregard to the directions of this Court [supra] inasmuch as the trinity principles has been ignored. Hence, the impugned order is set aside, the respondents are directed to pass fresh orders in the stay ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the Association Members. ii) Pursuant to the Demonetisation of Rs.500/- and Rs.1000/- currency notes by the Central Government from 09.11.2016, the government had permitted certain entities including the Petrol Bunks to accept demonetised currencies for purchase of Petrol, Diesel and Lubricating Oils for the period commencing from 09.11.2016 to 30.12.2016 as legal tender. In the circumstances, the petitioner accepted the demonetised currencies and deposited the same in the Bank. iii) While so, on 24.11.2017, the 3rd Respondent issued a notice under Section 142(1)(i) of the Act, directing the petitioner to file correct and complete Income Tax Return for the assessment year 2017-18. iv) Assessment order dated 23.11.2019 assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as per the provisions of the Act, on the basis of the representation of the petitioner dated 29.09.2021 within a time frame. 4. This Court was pleased to dispose of the writ petition with a direction to the 3rd Respondent to dispose of the application filed under Section 220(6) of the Act. Importantly, while passing the above orders/ issuing the above directions, reference was also placed on the judgment of the Hon'ble Supreme Court in the case of L.G.Electronics India (P) Ltd., vs. Principal Commissioner of Income Tax and others reported in (2018) 303 CTR (Del) 650 and the judgment of this Court in the case of Kannammal vs. Income Tax Officer, Ward 1(1), Tirupur reported in (2019) 413 ITR 390(Mad) while suggesting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is submitted by the learned counsel for the petitioner that the impugned order is cryptic, non-speaking and being a short order, it may be relevant to extract the order in its entirety: In the above case, assessement was completed under Section 144 of the Act on 23.11.2019 and a demand of Rs. 23,39,58,127/- was raised by the then Assessing Officer, as the assessee has not complied to the notices issued under Section 142(1) dated 24.11.2017. Moreover, the assessee has not cooperated with the department as he had not filed any reply/explanation to all the notices issued including the show cause notice dated 07.11.2019 issued before completion of the assessment under Section 144 of the Act. It is evident that the case falls under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is submitted by the learned counsel for the respondents that the impugned order being one which is discretionary, interference under Article 226 of the Constitution of India, is not warranted. 9. Heard both sides and perused the materials placed before this Court. 10. This Court finds that the impugned order cannot be sustained inasmuch despite the specific directions of this Court in W.P.(MD)No.3611 of 2022 dated 25.02.2022 to take into account the trinity test, the impugned order has been made overlooking the same in gross disregard to the above directions. Though, normally discretionary orders are not interfered with under Article 226 of the Constitution of India, however, discretionary orders are amenable to Writ jurisdiction, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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