S. Manikumar, J.

Writ appeal is directed against the order of the writ court, dated 11.02.2016 made in W.P.No.37072 of 2015 by which, the writ court, declined to interfere with the show cause notice, issued for enhancement of assessment made by the Commissioner of Income Tax, Appeals-4, Chennai ITA No.85/2015-2016, for the Assessment Year 2012-2013.

2. Facts leading to the appeal are that the appellant, claimed that it is a partnership firm, trading in stocks, shares, debentures, manufacturing, buying, selling and transporting of various consumer and industrial commodities. The appellant, filed its return for the Assessment year 2012-2013 on 29.09.2012, admitting, a total income of Rs.1,74,36,050/-. The return of income was processed, under Section 143(1) of the Income Tax Act, 1961 and selected for scrutiny. Details were called for, and after considering the same, explanation was given by the assessee. Assessment Order under Section 143(3) of the Income Tax Act, 1961, was passed on 30.03.2015 by the Assistant Commissioner of Income Tax, Chennai, viz. respondent No.2. He has disallowed deductions, made under Section 35(1)(ii) of the Income Tax Act, 1961, to the tune of Rs.2,62,50,000/- and assessed the income of the assessee at Rs.4,36,86,050/-. Aggrieved by the said order, the appellant/assessee preferred an appeal, on 05.05.2015, to the Commissioner of Income Tax, Appeals-4, Chennai/1st respondent.

3. On 26.10.2015, the Commissioner of Income Tax, Appeals-4, Chennai (1st respondent), issued a notice for hearing of the appeal, fixing the date as 29.10.2015. The said notice was received by the appellant on 28.10.2015. The appellant sought time, till the fourth week of November 2015, for submitting reply.

4. Commissioner of Income Tax, Appeals-4, Chennai, issued a notice dated 6.11.2015, to show cause as to why the assessment of the appellant, should not be enhanced, pointing out that a partnership firm, cannot be a partner in a firm, and hence proposed the appellant, as an AOP (Associate of Person) and not a firm.

5. Being aggrieved by the same, appellant, has filed W.P.No.37072 of 2015 and sought for a writ of certiorari, to quash the show cause notice dated 6.11.2015, issued for enhancement of assessment made by the Assistant Commissioner of Income Tax, Appeals-4, Chennai/2nd respondent, for the Assessment Year 2012-2013.

6. Before the writ court, the appellant has contended that it is a partnership firm, originally constituted on 1.4.1997 and reconstituted vide, Partnership Deed dated 23.12.2006. Contentions have been made that, on 1.4.2011, there were some constitutional changes in the firm, wherein, some partners retired, and new partners joined the firm. Before the writ court, contention has also been made that the appellant has been assessed to income tax, for the past 17 years, as a partnership firm. Further contention has been made that, it is evident that, the Deed of Partnership proved that constituent members of a smaller firm, entering into a larger partnership firm, and that the same is valid. Reliance has also been made on the decision of the Hon'ble Apex court in Dhulichand Laxminarayan [1956] 29 ITR 535, later on, clarified by the Hon'ble Apex Court in Kylasa Sarabhaiah v. CIT reported in [1965] 56 ITR 219, and contentions have been that the said decision has been followed by this court, in A. Asha & Co v. CIT reported in [1973] 87 ITR 57.

7. Contention has also been made before the writ court, that the impugned show cause notice, is predetermined that the appellant is not a partnership firm, and the said show cause notice, proposing to disallow a sum of Rs.2,62,50,000/- is on the premise that, the appellant is not a firm. The appellant has also contended that the Commissioner of Income Tax, Appeals-4, Chennai/1st respondent, has no jurisdiction to issue a show cause notice for enhancement of assessme