G.ubaidur Rahman v. The Assistant Commissioner Of Income Tax, Non-Corporate Circle-3

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Special Original Jurisdiction ) Thursday, the First day of August Two Thousand Nineteen PRESENTThe Hon`ble Dr.Justice ANITA SUMANTH WP(MD) No.17024 of 2019and WMP(MD)NOS.13592 AND 13593 OF 2019 G.UBAIDUR RAHMAN ... PETITIONER/PETITIONER Vs 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-3, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI NON-CORPORATE CIRCLE-3, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI 2 THE TAX RECOVERY OFFICER-2, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI-625 002. NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI-625 002. 3 THE COMMISSIONER OF INCOME TAX (APPEALS)-I, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI ... RESPONDENTS/RESPONDENTS Petition praying that in the circumstances stated thereinand in the affidavit filed therewith the High Court will be pleasedto Calling for the records on the file of the 1st respondent inPAN.AAZPU0395D and quash the impugned order in C.NO.Staypetition/NCC3/MDU/2018-19 dt.26.3.2019 which was communicated to thepetitioner on 23.07.2019 passed by the 1st respondent rejecting thestay petition filed by the petitioner for stay of demand for theAssessment Years 2012-2013 to 2015-16 as illegal, arbitrary anddevoid of merit and consequentially direct the 1st respondent togrant stay of recovery of demand till the disposal of the appealbefore the 3rd respondent. PRAYER IN WMP(MD)NO.13592 OF 2019: To pass an order of direction directing the 3rd respondent toadjudicate and dispose of the appeals pending before him inITA.Nos.261 to 263 and 265/2019-2019 within a stipulated timepending disposal of the WP.https://hcservices.ecourts.gov.in/hcservices/ PRAYER IN WMP(MD)NO.13593 OF 2019: To pass an order of injunction restraining the respondents orany authority or person acting under or for the respondents from inany manner taking coercive steps pursuant to the impugned order inC.No.Stay Petition/NCC3/MDU/2018-19 dated 26.3.2019 pending disposalof the above WP and thus render justice. ORDER : This petition coming on for orders upon perusing thepetition and the affidavit filed in support thereof and upon hearingthe arguments of M/S.R.SIVARAMAN, Advocate for the petitioner thecourt made the following order:- 2. Status quo of recovery till then. 3. The petitioner states that his appeals are pending beforethe third respondent. 4. This order will not preclude the third respondent for takingup and disposing the appeals in the meantime. sd/- 01/08/2019 / TRUE COPY / Sub-Assistant Registrar (C.S.) Madurai Bench of Madras High Court, Madurai - 625 023. TO 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-3, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI NON-CORPORATE CIRCLE-3, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI 2 THE TAX RECOVERY OFFICER-2, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI-625 002. NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI-625 002. 3 THE COMMISSIONER OF INCOME TAX (APPEALS)-I, NO.2, VP RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI +1. C.C. to M/S.R.SIVARAMAN Advocate SR.No.12751 ORDER IN WP(MD) No.17024 of 2019andWMP(MD)NOS.13592 AND 13593 OF 2019 Date :01/08/2019KM/JC/SAR-II (09.08.2019) 3P 5C