Income Tax department appealed against quashing of a District Valuation Officer's letter seeking property particulars for valuation. The Division Bench held the letter was not a summons and reassessment limitation had expired for most years; finding the exercise fruitless, it dismissed the writ appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
2024:MHC:3413
WA.No.2902 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 07.08.2024
CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN
WA.No.2902 of 2012
1.The District Valuation Officer, Valuation Cell, Income Tax Department, 611, Anna Salai, Chennai-600 006.
2.The Asst. Comr. of Income Tax, Company Circle - I (3) 121, M.G. Road, Nungambakkam, Chennai-34.
... Appellants
Vs
M/s.Cavin Kare Pvt. Ltd., Registered under the provisions of Indian Companies Act 1956 Represented by its Managing Director C.K.Ranganathan "Cavin Ville" 12, Cenotaph Road, Chennai-18.
... Respondent
PRAYER: Writ Appeal filed under Clause 15 of Letters Patent to set aside the or der dated 27.04.2012 passed in W.P.No.25257 of 2011 and allow the above Writ Appeal.
For Appellants : Mr.AN.R.Jayapratap Junior Standing Counsel
WA.No.2902 of 2012
For Respondent : Mr.R.Sivaraman
JUDGMENT
(Judgment of the Court was delivered by Dr.ANITA SUMANTH,J.)
The Income-Tax department challenges an order dated 27.04.2012 allowing
the writ petition filed by the petitioner, a company registered under the provisions of the Companies Act 1956, that was aggrieved by a communication issued by the District Valuation Officer(DVO)/R1 on 08.07.2011.
challenged the impugned communication as it is only a letter calling for production of certain particulars. The letter is extracted below in the interests of completion of
narration:-
'GOVERNMENT OF INDIA,
MINISTRY OF FINANCE: DEPARTMENT OF REVENUE, INCOME TAX DEPARTMENT: VALUATION CELL, 611, ANNA SALAI, 5th FLOOR, KANNAMMAI BUILDING, CHENNAI-600 006.
F.No. DVO/MDS/WT(7)/2009-10
Dated 08-07-2011
WA.No.2902 of 2012
To
To M/s Cavin Kare Pvt Ltd., "Cavin Ville" 12, Cenotaph Road Chennai: 18. Sir, Sub:- Valuation of the Immovable properties owned by M/s Cavin Kare Pvt. Ltd., "Cavin Ville", 12, Cenotaph Road, Chennai- 18 - Asst. Year 2002-03 to 2009-10. Ref:- (i) Letter of Assistant Commissioner of Income Tax, Company Circle-I(3), Chennai: 34 dated 21-12-2009. (ii)This office letter of even number dated 25-6-09 addressed to you asking for certain details. (iii)Your Auditor's letter dated 10-02-2010. (iv)ACIT, Company Circle-I(3), Chennai: 34 letter No.Co.Cir.I(3)/2011-12 dated 29-4-2011 requesting this office to forward the Valuation report urgently.
The details called for vide this letter referred at (ii) above have not yet been furnished by your office. You are once again requested to furnish the details within two weeks of receipt of this letter to this office so as to enable us to inspect the properties mentioned above. If there is no response from you within two week's time, I would inspect the properties suo-moto invoking the powers vested on me under Rule 16 of Order No.265 of the first Schedule to the Civil Procedure Code, 1908 read with section 131 of the I.T. Act, 1961.
Yours faithfully, sd/District Valuation Officer Valuation Cell, Income Tax Department, Chennai-6.
Copy to: The Assistant Commissioner of Income Tax, Company Circle I(3), Chennai. He is requested to pursue the assessee for submission of details.
WA.No.2902 of 2012
District Valuation Officer'
WA.No.2902 of 2012
pellants were well positioned to have taken action for re-assessment, even pending writ appeal, which they have not chosen to do.
munication by way of a detailed order and no infirmity is pointed in the conclusion that the impugned communication cannot be sustained and ought to be quashed.
(A.S.M.,J) (G.A.M.,J)
07.08.2024
Index: Yes/No Neutral Citation : Yes Speaking Order : Yes mpl
WA.No.2902 of 2012
Dr.ANITA SUMANTH,J AND G.ARUL MURUGAN,J.
mpl
WA.No.2902 of 2012
07.08.2024
1 issue framed by the court
Whether the writ court erred in quashing the District Valuation Officer's communication calling for particulars of immovable properties for wealth-tax valuation.
1 provisions across 1 enactments
The District Valuation Officer, Valuation Cell, Income Tax Department, Chennai
The Asst. Comr. of Income Tax, Company Circle - I (3), Chennai
M/s.Cavin Kare Pvt. Ltd., represented by its Managing Director C.K.Ranganathan
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
