Writ petition filed to challenge proceedings under Section 147 of the Income Tax Act, 1961

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.03.2021
 CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

W.P. Nos.954 of 2020 & 35909 of 2019
WMP. No.36831 & 36829 of 2019, 1162 & 1161 of 2020

M/s.Sanmina-SCI Technology India Private Limited
Represented by its authorised signatory
Mr.Nimai Charan Nayak … Petitioner in both WPs

Vs.

1.The Assistant Commissioner of Income Tax
 Corporate Circle 6(1)
 7th Floor, Wanaparthy Block
 Aayakar Bhavan Nungambakkam
 Chennai-600034

2.Principal Commissioner of Income Tax, Chennai-6
 Aayakar Bhavan, Nungambakkam
 Chennai-600034 …Respondents in both WPs

Prayer in W.P.No.954 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to issue Writ of certiorari calling for the records on the file of the 1st Respondent and quash the order passed by the 1st respondent dated 29.12.2019 under Section 143(3) r.w. Section 147 of the Income Tax Act in DIN20131179274 along with corrigendum dated 10.01.2020 in DIN No.ITBA/COM/F/17/2019-20/1023761766(1). 

Prayer in W.P.No.35909 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to issue Writ of certiorari calling for the records on the file of the 1st Respondent and quash the order in ITBA/AST/F/17/2019- 20/1023281415(1) dated 27.12.2019 along with notice dated 29.03.2019 in Notice No. ITBA/AST/S/148/2018-19/1015527916 (1) in PAN: AAKCS8133K for the
assessment year 2013-14.

In both WPs
For Petitioner : Mr.N.V.Balaji
For Respondents : Mr.A.P.Srinivas
Senior Standing Counsel

C O M M O N O R D E R

Heard Mr.N.V.Balaji, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for the respondents.

2. The petitioner has filed the present writ petitions challenging proceedings under Section 147 of the Income Tax Act, 1961 (in short 'Act') for re-assessment in relation to assessment year 2013-14. W.P.No.35909 of 2019 is dismissed as infructuous seeing as it challenges an order dated 27.12.2019 that stands telescoped in order of assessment dated 29.12.2021. Though an interim stay was obtained initially, the Department proceeded to pass a final order of assessment, which has come to be challenged in W.P.No.954 of 2020 which is decided by way of the following order.

3. The petitioner had filed a return of income within time accompanied by Form 56F, a report under Section 10A and 10AA of the Act making a full disclosure in relation to the deduction claimed under the provisions of Section 10AA in connection with its eligible unit engaged in export of IT enabled services located in MEPZ Chennai.

4. The petitioner participated in proceedings for assessment that culminated in an order of assessment passed under Section 143(3) dated 30.03.2016 wherein the claim for exemption was examined in detail, the respondent Assessing Officer, upon perusal of Form 56F proceeding to effect various adjustment to the exemptions claimed.

To know more in details find the attachment file