2018 (3) TMI 1593

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....H COURT - TMI<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 5-3-2018<br>Writ Petition Nos.4778 to 4783 & 4784 to 4790 of 2018 and W.M.P.Nos.5921 to 5926 & 5927 to 5933 of 2018, W.P.No.4778 of 2018 - -<br>Income Tax<br>THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU For the Petitioner : Mr.G.Baskar For Respondents: Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER A....

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....e for the respondents. By consent of the parties, the main writ petitions are taken up for final disposal. 4. There is no dispute to the fact that the Assessing Authority has passed an order of assessment in respect of each assessment year. It is also not in dispute that those assessment orders are put to challenge before the Appellate Authority, namely, Commissioner of Income Tax (Appeals) and....

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....e the First Appellate Authority is also a fact finding authority. Learned counsel for the petitioners further submitted that as per the Circular issued by the Central Board of Direct Taxes dated 29.02.2016, the petitioners are entitled to go before the Principal Commissioner of Income Tax, namely, the 2nd respondent herein questioning the correctness or otherwise of the order passed by the Assessi....

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....ew that it is for the 2nd respondent to consider those applications and pass orders on merits and in accordance with law, as this Court, at this stage, is not inclined to express any view on the merits of the claim made by the petitioners. Accordingly, all these writ petitions are disposed of only with a direction to the 2nd respondent to consider those applications filed by the petitioners on 02.....