Chennai: The Madras high court has dismissed the petitions filed by former Union minister Dayanidhi Maran, challenging the reopening of the assessment proceedings initiated by the income tax department for the assessment year 2008-2009 and 2009-2010 against him.
Upholding the orders of the I-T department, Justice S.M.Subramaniam said, “The petitioner has miserably failed to establish any legally acceptable ground for the purpose of interfering with the actions initiated by the I-T department. Thus, there is no infirmity as such, in respect of the initiation of the proceedings for re-opening of the assessment under the IT Act and the petitions are devoid of merits. The IT department is empowered to proceed further in accordance with law”.
The petitioner, who held the high position as Union minister, was duty bound to respond to the notice to prove his innocence or otherwise. Contrarily, the petitions were filed at the notice stage itself, and the same will hamper all further proceedings of the department and such an idea would if any developed can never be encouraged by the courts.
On receipt of the notice, the petitioner had approached the department for furnishing the reasons.
The authorities have also furnished the reasons and the letters. Thus, it was left to the petitioner to defend his case in the manner known to law and allow the officials to scrutinize the assessments based on the new materials available and thereafter, take a decision and pass assessment or re-assessment orders by following the procedures contemplated under the Act, the judge added.
The judge said in respect of exhausting the appellate remedy available under the provisions of the Act, this court was of an opinion that the petitioner has to exhaust the remedy provided under the Act, this court cannot entertain the petition, when there was a remedy available to the aggrieved person under the statute. The high court cannot usurp the power of the appellate authorities in respect of the adjudication of the merits and the demerits of the matter. The high court cannot appreciate the mixed question of law and facts, at the initial stage, when a notice was issued to the assessee for reopening the assessment, the judge added.
The judge also dismissed the similar petitions filed by M/s Sun Direct TV Pvt.Ltd and M/s South Asia FM Limited.
