B.purushothaman v. The Income Tax Officer Non-Corporate Ward 10(3)
High Court
11 Jul 2016 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
B.purushothaman v. The Income Tax Officer Non-Corporate Ward 10(3)
Date of order
11 Jul 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In B.purushothaman v. The Income Tax Officer Non-Corporate Ward 10(3), the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.
Decision: The Writ Petition is dismissed with the aboveobservation.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 11.7.2016
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.23605 of 2016
B.Purushothaman
... Petitioner
versus
The Income Tax Officer Non-Corporate Ward 10(3) No.617 6th Floor New Block No.121 M.G.Road Chennai-34.
... Respondent
Writ Petition filed under Art.226 of the Constitution ofIndia praying for a Writ of Certiorarified Mandamus Calling forthe records of the respondent pertaining to its Demand Noticedated 13.6.2016 in 10(3) -2016-2017 and quash the same andfurther direct the respondent from making further demands.
For petitioner
For respondents
:Mr.P.V.Sudhakar:Mr.M.Swaminathan, Standing Counsel,for Income Tax DepartmentO R D E R
Heard Thiru.P.V.Sudhakar, learned counsel for the petitionerand Thiru.M.Swaminathan, learned counsel for the respondent.
2. With the consent of either side, the Writ Petition itselfis taken up for disposal.
3. The petitioner has filed this Writ Petition challengingthe proceedings of the respondent dated 13.6.2016, by which thepetitioner's request for grant of stay has been rejected by therespondent.
4. The learned counsel for the petitioner submitted that therespondent has erroneously directed the petitioner to pay 15% ofthe demand to consider his stay application, which is beyond theauthority of the respondent.
https://hcservices.ecourts.gov.in/hcservices/5.ThelearnedStandingcounselfortherespondent/Department, clarified that the petitioner is tryingto misinterpret the impugned order and the impugned order would
mean that if the petitioner pays 15% of the amount demanded,then the order regarding remaining amount would be stayed. In myview, there is no error in the impugned order nor in theexercise of discretion by the respondent. Hence the WritPetition fails and the same is dismissed.
6. The learned counsel for the petitioner submitted that thepetitioner's Bank account has been attached. On remittance of15%, as directed in the impugned order, the attachment shallforthwith be lifted.
7. The Writ Petition is dismissed with the aboveobservation. No costs. Consequently, W.M.P.No.20220 of 2016 isalso dismissed.
Sd/-
Assistant Registrar(CS II)
//True Copy//
tarTo
Sub Assistant Registrar
The Income Tax Officer Non-Corporate Ward 10(3) No.617 6th Floor New Block No.121 M.G.Road Chennai-34.
+1cc to Mr.V.Anand, Advocate, S.R.No.38291+1cc to Mr.M.Swaminathan, Standing Counsel, S.R.No.38252
RSK(CO)CA(12/07/2016)
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