TaxTMI 
TaxTMI 
2018 (12) TMI 1640
X X X X Extracts X X X X
X X X X Extracts X X X X
....fficials of the Income Tax Department to permit the second petitioner, namely, the Principal Director of Income Tax (Investigation) (hereinafter referred to as "the PDIT (Investigation)), Chennai to revoke the order dated 07.11.2018 passed pursuant to the order passed by the Division Bench on 02.11.2018 in this appeal. 2. Mr.Sathish Parasaran, learned senior counsel appearing for the petitioners submitted that the application filed by the revenue with the prayer to permit them to revoke the order dated 07.11.2018 which is to be dismissed as not maintainable on the ground that any attempt by the Executive Authority to provide itself a protective cover against challenges or criticism to its action by passing the bug to the judiciary in the official decision should be resisted and avoided. In support of such contention, the learned counsel placed reliance on the decision of the Hon'ble Supreme Court in the case of Priyadarshini Dental College and Hospital vs. Union of India and others [reported in (2011) 4 SCC 623]. 3.We have heard Mr.A.P.Srinivas, learned Standing Counsel appearing for the revenue on the above submissions. 4.In our considered view, the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e illegality in the procedure alleged to have been adopted by the officer concerned in the matter of search and seizure/attachment. In such event, the Commissioner concerned shall re-consider the issue on merits and in accordance with law. If the appellant is aggrieved even thereafter, it is left open to them to move the learned Single Judge or this Court. List the matter on 9.11.2018.' 6.In the order passed by the Division Bench, the Court has recorded the submissions of the learned senior counsel for the appellant and in paragraph 4 of the order, it has permitted the appellant to pursue the matter before the Commissioner concerned forthwith seeking indulgence to set right the things with regard to the illegality in the procedure alleged to have been adopted by the officer concerned in the matter of search and seizure/attachment. On the appellant approaching the Commissioner, the Commissioner was directed to re-consider the issue on merits and in accordance with law leaving it open to the appellant to move the Single Bench or the Division Bench, if they are aggrieved even thereafter. As pointed out by the learned counsel appearing for the revenue, there appears to be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e amount of receivables is only Rs. 179,75,98,248/-. However, you have reported receivables of Rs. 417.46 Crores. Therefore, you have misrepresented and furnished incorrect information regard the quantum of receivables before the undersigned and hence the said order dated 07.11.2018 requires to be revoked. In these circumstances, you are required to show cause why the Integrated Child Development Services, Chennai & Tamil Nadu Civil Supplies, Chennai and also why action as per the provisions of Income Tax Act, 1961 should not be initiated for furnishing false information. 4.Your case stands posted for hearing on 30/11/2018 at 11.00 am at Room No.207, Investigation Building, 46, Mahatma Gandhi Road, Chennai - 34.' 8.It is submitted by the learned counsel appearing for the assessee that they received the above referred communication only after the time fixed for hearing. Be that as it may, the assessee have challenged the order dated 07.11.2018 by a separate writ petition which is pending before the learned Single Judge on certain other grounds. Considering these facts, we are of the considered view that the Department is well justified in moving this Court as t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd taken by the Department that the receivables are lesser than what the assessee had stated before them at the time when the order dated 07.11.2018 was passed. The said authority is directed to conclude the hearing and pass orders within a period of one week from today (03.12.2018). 12.List the main writ appeal on 11.12.2018." 3. In terms of the directions issued in the said order, the Principal Director of Income Tax, Investigation, Tamil Nadu and Pondicherry, Investigation Wing, Chennai-34 (hereinafter called the PDIT) was directed to take a fresh decision in the matter after giving an effective opportunity to the assessee. This direction was issued after CMP.No.21693 of 2018 was filed by the respondents herein whereby the order passed by the PDIT dated 07.11.2018 stood revoked. Pursuant to the said direction, the PDIT issued the notice dated 06.12.2018 and passed the order dated 07.12.2018. 4. The learned Senior Counsel appearing for the assessee fairly submits that the Department has been very fair to the assessee and that the assessee is fully satisfied with the order dated 07.12.2018. In the said order dated 07.12.2018, the PDIT agreed that the total receivabl....