w w w . L a w y e r S e r v i c e s . i n



Praveen Kumar & Another v/s The Commissioner of Income Tax (Appeals)-13, Chennai & Another


Company & Directors' Information:- PRAVEEN INDIA LTD . [Active] CIN = L21029WB1983PLC036326

Company & Directors' Information:- PRAVEEN & COMPANY PRIVATE LIMITED [Strike Off] CIN = U99999DL1999PTC098397

    Writ Petition Nos. 31385 & 31510 of 2017 & WMP. Nos. 34526 & 34615 of 2017

    Decided On, 05 December 2017

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM

    For the Petitioners: P. Madhavan, Advocate. For the Respondents: J. Narayanasamy, SSC.



Judgment Text

(Prayer: Petitions under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the records in proceedings PAN : ATPPS0023F/asst.year 2009-10 on the file of the second respondent and quash the same.)

Common Order

1. Mr.J.Narayanasamy, learned Senior Standing Counsel accepts notice for the respondents. Heard both.

2. The petitioners are brother and sister and are the children of one Mr.P.N.Subramani. They are aggrieved by the common assessment order passed by the second respondent dated 30.3.2015 for the year 2009-10. The petitioners' father - the said Mr.P.N.Subramani passed away on 16.9.2010. It appears that there was a serious difference of opinion between the petitioners' father and their mother one Mrs.P.S.Dhanalakshmi and the dispute ultimately ended in a decree of divorce by mutual consent in F.C.O.P.No.1629 of 2008 on the file of the First Additional Family Court, Chennai dated 30.5.2008, by which, the petitioners' mother accepted a permanent alimony and agreed that she will not make any claim including maintenance against the petitioners' father.

3. It is submitted by the learned counsel for the petitioners that though in the decree of divorce, it has been mentioned that two children namely the petitioners herein were born to the said late Mr.P.N.Subramani and the said Mrs.P.S.Dhanalakshmi and recorded that they attained majority, in the last Will and testament executed by the petitioners' father dated 07.6.2007, it has been stated that he had no issues either male or female born to him and that he was living with his brother one Mr.P.N.Arumugam's family. Therefore, it is further submitted that their father disinherited the petitioners, that they have not succeeded to any part of his estate and that when their parents were separated by way of a decree of divorce dated 30.5.2008, the question of now making the petitioners liable for the alleged income tax, which was payable by the petitioners' father, does not arise.

4. It is also submitted by the learned counsel for the petitioners that the entire proceedings namely the common assessment order as well as the orders passed by the Commissioner of Income Tax (Appeals) are vitiated on the ground of violation of the principles of natural justice, as the assessment proceedings were ex parte proceedings and the petitioners did not have notice of such proceedings. To substantiate this contention, the learned counsel for the petitioners has drawn the attention of this Court to page 8 of the common assessment order dated 30.3.2015 wherein it has been stated that an Inspector of the Income Tax Department was deputed to the office of the Tahsildar concerned to verify the original legal heirship certificate, that on verification, they came to know that the names of the petitioners are mentioned as legal heirs, that the notice was sent for the hearing on 24.3.2015 and that as there was no appearance for the hearing, the assessment was completed.

5. It is pointed out that in the legal heirship certificate, the address given for the petitioners is door No.1, plot No.4, Gopal Avenue, Valasarawakkam, Chennai-87 whereas the address given in the assessment order is No.117, Arcot Road, Alwarthiru Nagar, Chennai-87, which is a place where the family was residing when they were united. It is also pointed out that the assessment order has been passed without giving an opportunity to the petitioners and when this issue was pointed out to the first respondent namely the Commissioner of Income Tax (Appeals), the same has not been appreciated by the first respondent and the orders passed by the first respondent dated 28.9.2016 are verbatim repetition of the order of assessment.

6. After hearing the learned counsel for the parties and carefully perusing the materials placed on record, this Court finds that the issues canvassed by the petitioners in these writ petitions are complicated questions of fact. Rather they are disputed questions of fact, which are needed to be established by the petitioners - the propounders of the affidavits. Therefore, the petitioners should necessarily avail the remedy under the provisions of the Income Tax Act, 1961, which provides for an appeal before the Income Tax Appellate Tribunal.

7. Further, it is relevant to point out that the Tribunal, being the last forum, which can adjudicate into the factual disputes, would be well within its jurisdiction to call for the records, examine and appreciate the correctness of the same, make a thorough exercise and then come to a conclusion as to whether the order of assessment has been passed in a proper manner in due compliance of the provisions of the said Act. Hence, the petitioners have to avail the appeal remedy provided under the s

Please Login To View The Full Judgment!

aid Act. For all the above reasons, this Court holds that the writ petitions are not maintainable. 8. Accordingly, the writ petitions are dismissed. No costs. Consequently, the connected WMPs are also dismissed. 9. However, the petitioners are at liberty to move the Income Tax Appellate Tribunal as against the orders passed by the first respondent dated 28.9.2016. It is needless to state that the petitioners can raise all factual and legal issues before the Tribunal, which shall be adjudicated by the Tribunal.
O R







Judgements of Similar Parties

24-07-2020 A. Praveen Kumar Versus The Chairman, Tamil Nadu Uniformed Services Recruitment Board, Egmore & Others High Court of Judicature at Madras
15-06-2020 State of Telangana Versus Polepaka Praveen @ Pawan Supreme Court of India
28-04-2020 Praveen Kumar @ Prashant Versus State of GNCT of Delhi & Others High Court of Delhi
28-04-2020 Praveen Kumar @ Prashant Versus State & Others High Court of Delhi
18-03-2020 Praveen Kumar Versus M/s. RPS Infrastructure Limited, New Delhi National Consumer Disputes Redressal Commission NCDRC
04-03-2020 R. Praveen Versus The Member Secretary, Chennai Metropolitan Development Authority, Chennai High Court of Judicature at Madras
29-02-2020 Praveen Kumar Khariwal Versus State of M.P. & Others High Court of Madhya Pradesh Bench at Indore
18-02-2020 Nisha Praveen Patil Versus Praveen Manohar Patil High Court of Karnataka Circuit Bench At Dharwad
12-02-2020 Praveen Kumar Sharma Versus State of U.P. through its Principal Secretary (Home), Secretariat, Lucknow, U.P. & Others High Court of Judicature at Allahabad
11-02-2020 Praveen Kumar Chaudhary & Others Versus Election Commission of India & Others High Court of Delhi
04-02-2020 Praveen, Proprietor Versus Sumesh, KaleeckalVeedu, KrishnapuramMuri, Krishnapuram & Another Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
30-01-2020 Praveen & Another Versus Baby Ulhahnan & Another In the High Court of Bombay at Nagpur
27-01-2020 Pankaj Kumar Versus Praveen Jain High Court of Rajasthan Jaipur Bench
17-01-2020 P.V. Philip Versus Praveen & Another High Court of Kerala
08-01-2020 Praveen Versus State of Karnataka High Court of Karnataka
10-12-2019 Shalimar Iron and Steel Private Limited, Ramgarh Cantt. through its Director Rafat Praveen Versus The State of Jharkhand & Others High Court of Jharkhand
17-10-2019 Praveen Kumar Prakash & Others Versus The State of Jharkhand & Others Supreme Court of India
11-10-2019 R. Jaikrishnan @ Jaikrishnan Nair Versus G. Praveen Kumar High Court of Kerala
10-07-2019 Kishore Kumar Khaitan & Another Versus Praveen Kumar Singh High Court of Judicature at Calcutta
14-06-2019 Y.A. Praveen & Another Versus Headmaster, Government Higher Secondary School, Neervaram, Wayanad High Court of Kerala
21-05-2019 Joginder Singh Chauhan & Another Versus Praveen Dulta Chauhan & Others High Court of Himachal Pradesh
01-05-2019 Praveen Singh Ramakant Bhadauriya Versus Neelam Praveen Singh Bhadauriya Supreme Court of India
16-04-2019 Living Media India Limited & Another Versus Vijayan Madhavan Praveen & Another High Court of Delhi
16-04-2019 Praveen Gupta Versus State & Another High Court of Delhi
08-04-2019 Praveen Chand Shrivastava Versus State of Chhattisgarh, Through the Secretary, Department of Law & Legislature, Mahanadi Bhawan, Atal Nagar, District Raipur (C.G.) & Others High Court of Chhattisgarh
03-04-2019 Praveen Kapila Versus Navin Soi & Another High Court of Delhi
01-04-2019 Praveen Kumar Kommineni Versus The State High Court of Delhi
22-02-2019 Praveen Versus The Regional Transport Officer, Palakkad & Others High Court of Kerala
04-02-2019 B. Praveen Kumar Versus The Commissioner of Customs, Custom House, Tuticorin & Another Before the Madurai Bench of Madras High Court
31-01-2019 Maithili Manhar Siswawala Versus Praveen Kenneth Samuel James High Court of Judicature at Bombay
11-01-2019 Praveen Kumar Arora Versus Akshay High Court of Delhi
08-01-2019 Praveen Kakar & Others Versus Ministry of Environment & Forests & Others National Green Tribunal Principal Bench New Delhi
14-12-2018 The Director of Insurance Medical Services, Thycaud, Thiruvananthapuram & Others Versus Dr. V. Praveen High Court of Kerala
22-11-2018 Praveen Kumar Jain Versus Jagdish Prasad Gupta & Others High Court of Judicature at Allahabad
15-11-2018 Ch. Praveen Kumar Versus The State of Telangana, rep. by its Principal Secretary, General Administration Department & Others High Court of Andhra Pradesh
08-11-2018 Kushal Praveen Kumar Jain Versus Ito Non Corporate Ward 5(1) Income Tax Appellate Tribunal Chennai
06-11-2018 Sangwan Heights Pvt. Ltd. Versus Praveen Chandra Trivedi & Another National Consumer Disputes Redressal Commission NCDRC
22-10-2018 Praveen Poddar Versus Securities & Exchange Board of India, SEBI Bhavan SEBI Securities Exchange Board of India Securities Appellate Tribunal
22-10-2018 Khandya Praveen @ Praveen Versus State of Karnataka, Represented by State Public Prosecutor High Court of Karnataka
27-09-2018 Meghna Gopal Versus Praveen Chandran High Court of Kerala
21-08-2018 Praveen Arjun Patel Versus J.K. Lakshmi Cement Ltd National Company Law Appellate Tribunal
13-08-2018 Manjunath Dasappa & Others Versus Trans Global Power Ltd., Represented by its Authorised Signatory T.K. Praveen High Court of Karnataka
08-08-2018 Praveen Agarwal, Agra Versus Dcit Central Circle, Agra Income Tax Appellate Tribunal Agra
07-08-2018 Praveen Singh @ Bhaya Singh Versus State High Court of Rajasthan Jodhpur Bench
02-08-2018 M/s. Sri Lakshmi Saraswathi Spintex Ltd., Represented by its Managing Director C.S. Aditya Praveen Versus Director General of Foreign Trade, Policy Relaxation Committee, New Delhi & Others High Court of Judicature at Madras
31-07-2018 Praveen Pandey Versus The State of Madhya Pradesh & Others High Court of Madhya Pradesh
27-07-2018 P. Rithika, Minor, rep. by her father and guardian P. Praveen Versus Union of India, rep. by its Secretary, Ministry of Human Resource and Development, School Education Department, New Delhi & Others High Court of Judicature at Madras
13-07-2018 Praveen John Versus State & Another High Court of Delhi
04-07-2018 Asma Praveen Versus Badru Nisa & Others High Court of Delhi
25-05-2018 Dr. A.P.S. Guru Praveen Versus Directorate of Medical Education Government of Tamilnadu Kilpauk, Chennai & Others High Court of Judicature at Madras
09-05-2018 Praveen Engineering Works V/S Commissioner of Central Excise, Customs & Service Tax, Visakhapatnam - I Customs Excise Service Tax Appellate Tribunal Regional Bench, Hyderabad
24-04-2018 Praveen George Joseph & Another Versus Ramesh Joseph High Court of Judicature at Madras
10-04-2018 Praveen Pandey Versus The State of Madhya Pradesh & Others High Court of Madhya Pradesh
15-03-2018 Praveen Versus Hanuman In the High Court of Bombay at Nagpur
09-03-2018 Praveen Versus The Secretary to Government, Home, Prohibition & Excise Department, Secretariat, Chennai & Others Before the Madurai Bench of Madras High Court
07-03-2018 Praveen Versus Deepa High Court of Karnataka Circuit Bench OF Kalaburagi
19-02-2018 L.M.D. Athiya Praveen Versus N.B. Riyas Ahmed & Others High Court of Judicature at Madras
16-02-2018 Praveen Maben Versus Nalini Maben High Court of Madhya Pradesh
18-01-2018 Kendriya Vidyalaya Sangathan Versus Praveen Kumar High Court of Delhi
11-01-2018 K. Praveen Versus B.S. Nagaraj High Court of Karnataka
03-01-2018 C. Praveen Versus V. Prakash & Others High Court of Karnataka Circuit Bench At Dharwad
03-01-2018 Sajeeda Praveen Shaik Versus The Andhra Pradesh Public Service Commission, rep. by its Secretary & Others In the High Court of Judicature at Hyderabad
29-12-2017 Praveen s/o Krishnan Versus Public Prosecutor Supreme Court of Singapore
30-11-2017 Kumar @ Praveen Kumar & Others Versus State by Inspector of Police (Law & Order) & Another High Court of Judicature at Madras
27-11-2017 Roopesh @ Praveen Versus Union of India, Represented by Special Public Prosecutor, National Investigation Agency, [NIA] High Court of Kerala
24-11-2017 Dr. S. Praveen Kumar Versus The Senior Manager, Credit Card Division, ICICI Bank, Hyderabad Telangana State Consumer Disputes Redressal Commission Hyderabad
21-11-2017 Praveen @ Parveen Kumar Jain & Another Versus Earth Infrastructures Ltd., (Through its MD) & Another National Consumer Disputes Redressal Commission NCDRC
16-11-2017 Kalva Praveen Kumar Versus N. Surendra Kalyan Telangana State Consumer Disputes Redressal Commission Hyderabad
06-11-2017 Praveen Kumar Maakar Versus Union of India & Another High Court of Delhi
17-10-2017 Praveen Singh @ Pappu Singh Versus The State of Bihar High Court of Judicature at Patna
11-10-2017 Kalva Praveen Kumar Versus M. Andalamma & Others Telangana State Consumer Disputes Redressal Commission Hyderabad
11-10-2017 Nipun Praveen Singhvi Versus Union of India High Court of Gujarat At Ahmedabad
03-10-2017 Praveen R. Prasad & Another Versus The Divisional Manager, United India Insurance Co. Ltd. & Others National Consumer Disputes Redressal Commission NCDRC
26-09-2017 Praveen Versus The State of Maharashtra In the High Court of Bombay at Nagpur
22-09-2017 A. Praveen @ Praveen Kumar & Others Versus The State through The Inspector of Police, Woraiyur Police Station, Trichy & Others Before the Madurai Bench of Madras High Court
08-09-2017 Rupesh Sharma Versus Praveen Kumar High Court of Himachal Pradesh
31-08-2017 Praveen Kumar Pandey @ Babua Versus State of U.P. High Court Of Judicature At Allahabad Lucknow Bench
28-08-2017 B. Asaithambi & Another Versus Praveen Chordia & Another High Court of Judicature at Madras
17-08-2017 Munja Praveen & Others Versus State of Telangana & Others Supreme Court of India
16-08-2017 M/s. Sri Lakshmi Saraswathi Spintex Ltd., Represented by its Managing Director, C.S. Aditya Praveen Versus Director General of Foreign Trade, Policy Relaxation Committee, New Delhi & Others High Court of Judicature at Madras
07-08-2017 R. Praveen Kumar & Others Versus The Inspector of Police, Trichy District & Another Before the Madurai Bench of Madras High Court
16-06-2017 P. Delsia Versus P. Praveen Rajasekaran High Court of Judicature at Madras
16-06-2017 P. Delsia Versus P. Praveen Rajasekaran High Court of Judicature at Madras
16-06-2017 Praveen @ Bablu Versus State High Court of Delhi
16-06-2017 Vanjari Praveen Kumar Versus Vanjari Lakshmi Bhavani In the High Court of Judicature at Hyderabad
05-05-2017 Praveen Kumar Jain, Worked At Cotton Corporation of India Ltd. Versus The Cotton Corporation of India Ltd., Represented by Its Managing Director High Court of Rajasthan Jodhpur Bench
28-04-2017 Sri Sai Venkateswara Builders, Rep. by Managing Partner Versus T. Praveen & Others Telangana State Consumer Disputes Redressal Commission Hyderabad
04-04-2017 Praveen Kumar & Others Versus Sharath Chida & Others Telangana State Consumer Disputes Redressal Commission Hyderabad
04-04-2017 Praveen Kumar Singh & Another Versus Medinimata Agro Products (P) Ltd. & Others National Company Law Tribunal, Kolkata
31-03-2017 Praveen Etta Versus Savithri Etta High Court of Karnataka Circuit Bench At Dharwad
22-03-2017 Praveen Versus Sabitha & Another High Court of Kerala
03-03-2017 S.G. Praveen Gowda Versus State of Karnataka, Represented by its Principal Secretary & Others High Court of Karnataka
23-02-2017 H.D. Praveen Kumar & Others Versus Vice Chancellor, Visvesvaraya Technological University, Belagavi & Others High Court of Karnataka
16-02-2017 Smt. Kala Devi Versus Praveen Surana & Another High Court of Rajasthan Jodhpur Bench
08-02-2017 Gunjan Versus Praveen Surendra Pal Singh High Court of Judicature at Allahabad
07-02-2017 Rfn Praveen Kumar Versus Union of India & Others Armed Forces Tribunal Principal Bench New Delhi
31-01-2017 Oriental Insurance Co. Ltd. Versus Praveen High Court of Judicature at Allahabad
25-01-2017 PR. Commissioner of Income tax-XVIII Versus Praveen Saxena High Court of Delhi
10-01-2017 Praveen Kumar Versus The State of Rajasthan through P.P. High Court of Rajasthan Jodhpur Bench
15-12-2016 Korra Praveen Versus The State of Telangana, Rep. by its Public Prosecutor In the High Court of Judicature at Hyderabad