IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.01.2011 CORAM: THE HON'BLE MR.JUSTICE M.JAICHANDREN W.P.No.212 of 2011 and M.P.Nos.1 & 2 of 2011 M/s.Keeran Builders Private Limited Rep. By its Managing Director-E.Nakkeeran No.58-C, Srinagar Hope College, Peelamedu (PO), Coimbatore 641 004. Coimbatore District. ... Petitioner Vs. 1.The Assessment Commissioner (CT) (Enft), Central Enforcement Wing, Coimbatore. 2.The Assessment Commissioner (CT), Singanallur Circle, Coimbatore District. ... Respondents Petition filed under Section 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus calling for the records of the 2nd respondent, in Ref. No. TIN: 33171823695 / 10-11 dated 19.11.2010, quash the same as illegal and contrary to law and further direct the 2nd respondent to return back the cheques bearing Nos.207652, 207653 & 207655 all dated 08.10.2010 forthwith forcibly collected from the petitioner at the time of inspection on 08.10.2010 as per the representation made by the petitioner dated 22.11.2010. For Petitioner : Mrs.R.Hemalatha For Respondents: Mr.R.Mahadevan Government Advocate ORDER At this stage of the hearing of the Writ Petition, the learned counsel appearing on behalf of the respondents had submitted that the petitioner may be directed to submit the returns, in respect of https://hcservices.ecourts.gov.in/hcservices/ the Assessment Years 2006-2007, 2007-2008, 2008-2009 and 2009-2010, to enable the respondents to pass the necessary assessment orders, as per law. In such circumstances, the petitioner is directed to submit the returns, in respect of the Assessment Years 2006-2007, 2007-2008, 2008-2009 and 2009-2010, within 10 days from the date of receipt of a copy of this order, if the returns have not been filed, till date. Thereafter, the respondents shall issue Pre- assessment Notices, in respect of the Assessment Years concerned. On receipt of the Pre-assessment Notices, it would be open to the petitioner to file the objections. On receipt of such objections, the respondents shall pass appropriate orders, as per law. 2.The petitioner shall also file the returns, in respect of the Assessment Year 2010-2011. Thereafter, it would be open to the respondents to pass necessary Assessment Orders, in respect of the Assessment year 2010-2011, in accordance with the procedures established by law. 3.The Cheques bearing Nos.207652, 207653 & 207655, dated 08.10.2010, shall be returned to the petitioner, by the second respondent. The impugned attachment Notice issued by the second respondent, dated 19.11.2010, is set aside. 4.The Writ Petition is ordered accordinly. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. sgl To 1.The Assessment Commissioner (CT) (Enft), Central Enforcement Wing, Coimbatore. 2.The Assessment Commissioner (CT), Singanallur Circle, Coimbatore District. 1 cc to Mr.R. Hemalatha, Advocate Sr. 5561 1 cc to Spl. Government Pleader, Sr. 5791 W.P.No.212 of 2011 MS (CO) kk 11/2 https://hcservices.ecourts.gov.in/hcservices/