Anna Co-Operative House Building Society Limited, No.cbe/Hsg-9 v. The Commissioner Of Income Tax (Appeals), Coimbatore. Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS Anna Co-operative House Building Society Limited, No.CBE/HSG-9,Represented by its Secretary,P.Radhakrishnan,S/o.Pappu Reddiar,No.6(2), Ganga Nagar,2nd Street, Avinashi Road,Tiruppur - 2.... Petitioner in all W.Ps Vs. 1.The Commissioner of Income Tax (Appeals), Coimbatore. Coimbatore. ...1[st] Respondent in all W.Ps 2.The Assistant Commissioner of Income Tax, Central Circle - 2, Coimbatore....2[nd] Respondent in W.P Nos.1335 & 1338/2022 2.The Income Tax Officer, Income Tax Department, Ward 1 (1), TPR No.121, 60 Feet Road, Tiruppur- 641 602....2[nd] Respondent in W.P No.1339/2022 Prayer in W.P.No.1335 of 2022: Writ Petition filed underArticle 226 of Constitution of India, for issuance of a Writof Mandamus, directing the first respondent to entertain thepetitioner society appeal dated 03.09.2021 and dispose thesame on merits without insisting to deposit of 20% of thedemand. Prayer in W.P.No.1338 of 2022: Writ Petition filed underArticle 226 of Constitution of India, for issuance of a Writof Mandamus, directing the first respondent to entertain thepetitioner society appeal dated 06.10.2021 and dispose thesame on merits without insisting to deposit of 20% of thedemand.Prayer in W.P.No.1339 of 2022: Writ Petition filedhttps://hcservices.ecourts.gov.in/hcservices/under Article 226 of Constitution of India, for issuance of a Writ of Mandamus, directing the first respondent to entertainthe petitioner society appeal dated 03.01.2020 and dispose thesame on merits without insisting to deposit of 20% of thedemand. For Petitioner: Mr.C.Prakasam(In all W.Ps)For Respondents: Mr.A.N.R.Jayaprathap(In all W.Ps)Junior Standing Counsel COMMON ORDER Mr.A.N.R.Jayaprathap, learned Junior Standing Counseltakes notice on behalf of the respondents. 2. With the consent of the learned counsel for thepetitioner and the learned Junior Standing Counsel for therespondents, these writ petitions are disposed at the stage ofadmission in the light of the order passed in W.P.No.485 of2022 dated 19.01.2022. The relevant portion of the said orderreads as under:- "6. No doubt, there is no requirementsfor any pre-deposit under theprovisions of the Income Tax Act, 1961.Nevertheless, it is for the AssessingOfficers, to initiate appropriate proceedingsfor recovery of the tax due until the ordersare set aside in a manner known to law. 7. The petitioner is not without remedy.Therefore, the petitioner can file anappropriate application before the AssessingOfficer under Section 220 of the Income TaxAct, 1961. In case, an adverse orders passed,the petitioner is at liberty to challenge thesame in a manner known to law. 8. This writ petition stands disposed ofwith the above observations. No costs." 3. These Writ Petitions stand disposed of with the aboveobservations. No costs. Consequently, connected WritMiscellaneous Petitions are closed. //True Copy// Assistant Registrar (CS-II) Sub Assistant Registrar To 1. The Commissioner of Income Tax (Appeals), Coimbatore. 2. The Assistant Commissioner of Income Tax, Central Circle - 2, Coimbatore. Central Circle - 2, Coimbatore. 3. The Income Tax Officer, Income Tax Department, Ward 1 (1), TPR No.121, 60 Feet Road, Tiruppur- 641 602. +3ccs to Mr.A.P.Srinivas, Senior Standing Counsel (Income Tax)SR. No.6103 W.P.Nos.1335, 1338 & 1339 of 2022 and W.M.P.Nos.1452, 1454 & 1455 of 2022 JPII (CO)PR (21/02/2022)