Https://Hcservices.ecourts.gov.in/Hcservices v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.01.2021 THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition Nos.16467, 16102, 16116, 16473, 17231, 19502,19504, 15831, 15832, 17224, 16483, 16486, 17234, 19470, 19467,19474, 16490, 16533, 16542, 16226, 16469, 16117, 19507, 16097,16098, 16100, 16118, 16217, 17228, 16547, 17219, 19476, 19479& 19482 of 2020 and WMP.Nos.20055, 24110, 24111, 20520, 20526, 20528, 21277,20461, 24108, 20092, 24082, 21302, 20058, 20095, 24072, 20068,20094, 20252, 20255, 20465, 20523, 24075, 20524, 20069, 20089,24107, 20267, 20270, 24084, 20440, 24114, 21288, 21290, 21292,24085, 24086, 24088, 20060, 20062, 20053, 19679, 20464, 20096,20098, 20446, 20460, 21298, 21299, 21301, 24063, 24064, 24070,19677, 20467, 20516, 24115, 24076, 24080, 19678, 19680, 20056,21279, 21286, 20437, 20438, 20441, 20445 & 20466 of 2020 M/s.PP Financiers (PAN No. ),Represented by its Managing Partner, P.Palanisamy,218E/218F, KSP Complex,Oddanchatram,Dindigul District – 624 619.…Petitioner in Wps.16473,16469,16097,16098, 16100,16490,16483,16486 of 2020 M/s. PP Constructions (PAN No. ),Represented by its Managing Partner Mr. P. Palanisamy No. 66 Balaji Nagar K.A. Nagar 3rd Cross Kothur Road LNS Post,Karur 639 002…Petitioner in Wps.16102,16118,16117 of 2020 M/s. PP Constructions (PAN No. ) Represented by its Managing Partner Mr. P. Palanisamy No. 66 Balaji Nagar K.A. Nagar 3rd Cross Kothur Road LNS Post Karur 639 00…Petitioner in Wp.16116 of 2020 M/s.PP Enterprises (PAN No.AAPFP70242C) Represented by its Manager Partner Mr.P.Palanisamy 21 I Floor 17th E Cross LBS Nagar Indira Nagar II Stage Bengaluru-560038 https://hcservices.ecourts.gov.in/hcservices/ .. Petitioners in Wps 17231,17219,17228,17234, 17224of 2020 P.Palanisamy S/o.Palaniyappa Gounder 390 P.P. Nilayam 9th Main 1st Cross Hal 2nd stage Indira Nagar Bengaluru-560038 M/s.PP Enterprises (Pan No. ) Represented by its Managing Partner Mr. P. Palanisamy No. 216 / 4C1 / 217 / C1 1st Floor P.P.Complex Oddanchatram Dindugal 624 707 .. Petitioner in WP.15831 of 2020 M/s.PP Enterprises (Pan No. ) Represented by its Managing Partner Mr. P. Palanisamy No. 216 / 4C1 / 217 / C1 1st Floor P.P.Complex Oddanchatram Dindugal 624 707 .. Petitioner in WP.15832 of 2020 M/s.PP Financiers (PAN No. ) Rep by its Managing Partner P. Palanisamy No.307 Bharathi Nagar M.G.Road Karur- 639 002 .. Petitioner in WP.16533,16542,16217,16547,16226/2020 P.Palanisamy S/o.Palaniyappa Gounder 390 P.P. Nilayam 9th Main 1st Cross Hal 2nd stage Indira Nagar Bengaluru-560038 https://hcservices.ecourts.gov.in/hcservices/ .. Petitioner in WP.19476,19478 of 2020 1.Commissioner of Income Tax (Appeals), 63, Race Course Road, Coimbatore – 641 018. 63, Race Course Road, Coimbatore – 641 018. 2.The Assistant Commissioner of Income Tax, Central Circle-3, 63 Race Course Road, Coimbatore – 641 018.… Respondents in all WPs Central Circle-3, 63 Race Course Road, Coimbatore – 641 018.… Respondents in all WPs PRAYER in WP.16467/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified Mandamus, to call for the records of the 2ndRespondent herein regarding the Common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quash thesame and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner Firm inpursuance to the Assessment Orders dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2010 -11, during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16467/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified Mandamus, to call for the records of the 2ndRespondent herein regarding the Common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quash thesame and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner Firm inpursuance to the Assessment Orders dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2010 -11, during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16102/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified Mandamus,Call for the records of the 2ndRespondent herein regarding the Common Impugned Order dated21.02.2020 bearing DIN and Letter No. ITBA / COM / F / 17 /2019-20 / 1025541811 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment orders dated 27.12.2019 passedby the 2nd Respondent for Assessment year 2015-16 during thependency of the appealspreferred by the petitioner Firm beforethe Commissioner of Income Tax (Appeals). PRAYER in WP.16116/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to Call for the records of the 2ndRespondent herein regarding the Common Impugned Order dated21.02.2020 bearing DIN and Letter No. ITBA / COM / F / 17 /2019-20 / 1025541811 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment orders dated 27.12.2019 passedby the 2nd Respondent for Assessment year 2016-17 during thependency of the appealspreferred by the petitioner Firm beforethe Commissioner of Income Tax (Appeals). PRAYER in WP.16473/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writhttps://hcservices.ecourts.gov.in/hcservices/of Certiorarified,To call for the records of the 2nd Respondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2012 -13 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.17231/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2017-18 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals) . PRAYER in WP.17231/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2017-18 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals) . PRAYER in WP.19502/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2002-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2013-14 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.19504/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2002-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2014-15 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.15831/2020: Writ Petition filed under Article 226https://hcservices.ecourts.gov.in/hcservices/of the Constitution of India praying for the issuance of Writ of Certiorarified,Call for the records of the 2nd Respondentherein regarding the Impugned order dated order dated18.02.2020 bearing DIN and Letter No. ITBA / COM / F / 17 /2019- 20 / 1025369291 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2[nd] Respondent tokeep in abeyance the demand for tax from the petitioner firmin pursuance to the Assessment Order dated 27.12.2019 passedby the 2nd Respondnet for Assessment year 2017-18 during thependency of the appeals preferred by the petitioner Firmbefore the Commissioner fo Income Tax (Appeals) PRAYER in WP.15832/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Impugned order dated order dated18.02.2020 bearing DIN and Letter No. ITBA / COM / F / 17 /2019- 20 / 1025369291 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner firmin pursuance to the Assessment Order dated 27.12.2019 passedby the 2nd Respondnet for Assessment year 2018-19 during thependency of the appeals preferred by the petitioner Firmbefore the Commissioner fo Income Tax (Appeals) PRAYER in WP.15832/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Impugned order dated order dated18.02.2020 bearing DIN and Letter No. ITBA / COM / F / 17 /2019- 20 / 1025369291 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner firmin pursuance to the Assessment Order dated 27.12.2019 passedby the 2nd Respondnet for Assessment year 2018-19 during thependency of the appeals preferred by the petitioner Firmbefore the Commissioner fo Income Tax (Appeals) PRAYER in WP.17224/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2015-16 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals). PRAYER in WP.16483/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2013 -14 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). https://hcservices.ecourts.gov.in/hcservices/ PRAYER in WP.16486/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2014 -15 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.17234/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2018-19 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals) . PRAYER in WP.17234/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2018-19 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals) . PRAYER in WP.19470/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No.ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2011-12 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.19467/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No.ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2010-11 during thependency of the appeals preferred by the petitioner Firmhttps://hcservices.ecourts.gov.in/hcservices/before the commissioner of Income Tax (Appeals). PRAYER in WP.19474/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No.ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2012-13 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals). PRAYER in WP.16490/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2015 -16 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16490/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2015 -16 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16533/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the Common impugned order dated17.02.2020 bearing DIN and Letter No ITBA/ COM/F/ 17/ 2019-20/ 1025314509(1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner Firm inpursuance to the Assessment Order dated 28.12.2019 passed bythe 2nd respondent for Assessment year 2016- 17 during thependency of the appeals perferred by the petitioner Firmbefore the Commissioner of Income Tax (Appeals) PRAYER in WP.16542/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the Common impugned order dated17.02.2020 bearing DIN and Letter No ITBA/ COM/F/ 17/ 2019-20/ 1025314509(1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner Firm inpursuance to the Assessment Order dated 28.12.2019 passed bythe 2nd respondent for Assessment year 2017- 18 during thependency of the appeals perferred by the petitioner Firmbefore the Commissioner of Income Tax (Appeals).https://hcservices.ecourts.gov.in/hcservices/ PRAYER in WP.16226/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025314509 (1) passed by the 2nd Respondent and quash thesame and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 30.12.2019 passed bythe 2nd Respondent for Assessment Year 2015 -16 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16469/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2011 -12 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16469/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025309917 (1) passed by the 2nd Respondent and quashthe same and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 28.12.2019 passed bythe 2nd Respondent for Assessment Year 2011 -12 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.16117/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Common Impugned Order dated 21.02.2020bearing DIN and Letter No. ITBA / COM / F / 17 / 2019-20 /1025541811 (1) passed by the 2nd Respondent and quash the sameand consequently direct the 2nd Respondent to keep in abeyancethe demand for tax from the petitioner Firm in pursuance tothe Assessment orders dated 27.12.2019 passed by the 2ndRespondent for Assessment year 2017-18 during the pendency ofthe appealspreferred by the petitioner Firm before theCommissioner of Income Tax (Appeals) PRAYER in WP.19507/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2015-16 during thehttps://hcservices.ecourts.gov.in/hcservices/ pendency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.16097/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Common Impugned Order dated 17.02.2020bearing DIN and Letter No. ITBA / COM / F / 17 / 2019-20 /1025309917 (1) passed by the 2nd Respondent and quash the sameand consequently direct the 2nd Respondent to keep in abeyancethe demand for tax from the petitioner Firm in pursuance tothe Assessment orders dated 28.12.2019 passed by the 2ndRespondent for Assessment year2016-17 during the pendency ofthe appealspreferred by the petitioner Firm before theCommissioner of Income Tax (Appeals) PRAYER in WP.16098/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Common Impugned Order dated 17.02.2020bearing DIN and Letter No. ITBA / COM / F / 17 / 2019-20 /1025309917 (1) passed by the 2nd Respondent and quash the sameand consequently direct the 2nd Respondent to keep in abeyancethe demand for tax from the petitioner Firm in pursuance tothe Assessment orders dated 28.12.2019 passed by the 2ndRespondent for Assessment year2017-18 during the pendency ofthe appealspreferred by the petitioner Firm before theCommissioner of Income Tax (Appeals) PRAYER in WP.16098/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Common Impugned Order dated 17.02.2020bearing DIN and Letter No. ITBA / COM / F / 17 / 2019-20 /1025309917 (1) passed by the 2nd Respondent and quash the sameand consequently direct the 2nd Respondent to keep in abeyancethe demand for tax from the petitioner Firm in pursuance tothe Assessment orders dated 28.12.2019 passed by the 2ndRespondent for Assessment year2017-18 during the pendency ofthe appealspreferred by the petitioner Firm before theCommissioner of Income Tax (Appeals) PRAYER in WP.16100/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Common Impugned Order dated 17.02.2020bearing DIN and Letter No. ITBA / COM / F / 17 / 2019-20 /1025309917 (1) passed by the 2nd Respondent and quash the sameand consequently direct the 2nd Respondent to keep in abeyancethe demand for tax from the petitioner Firm in pursuance tothe Assessment orders dated 28.12.2019 passed by the 2ndRespondent for Assessment year2018-19 during the pendency ofthe appealspreferred by the petitioner Firm before theCommissioner of Income Tax (Appeals) PRAYER in WP.16118/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,Call for the records of the 2nd Respondentherein regarding the Common Impugned Order dated 21.02.2020bearing DIN and Letter No. ITBA / COM / F / 17 / 2019-20 /1025541811 (1) passed by the 2nd Respondent and quash the sameand consequently direct the 2nd Respondent to keep in abeyancehttps://hcservices.ecourts.gov.in/hcservices/the demand for tax from the petitioner Firm in pursuance to the Assessment orders dated 27.12.2019 passed by the 2ndRespondent for Assessment year 2018-19 during the pendency ofthe appealspreferred by the petitioner Firm before theCommissioner of Income Tax (Appeals) PRAYER in WP.16217/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned Order dated17.02.2020 bearing DIN and Letter No. ITBA /COM/ F/ 17/ 2019-20/ 1025314509 (1) passed by the 2nd Respondent and quash thesame and consequently direct the 2nd Respondent to keep inabeyance the demand for tax from the Petitioner firm inpursuance to the Assessment order dated 30.12.2019 passed bythe 2nd Respondent for Assessment Year 2014 -15 during thependency of the appeals preferred by the Petitioner Firmbefore the Commissioner of Income Tax (Appeals). PRAYER in WP.17228/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2016-17 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals). PRAYER in WP.17228/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,To call for the records of the 2ndRespondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2016-17 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals). PRAYER in WP.16547/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the Common impugned order dated17.02.2020 bearing DIN and Letter No ITBA/ COM/F/ 17/ 2019-20/ 1025314509(1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from thepetitioner Firm inpursuance to the Assessment Order dated 28.12.2019 passed bythe 2nd respondent for Assessment year 2018- 19 during thependency of the appeals perferred by the petitioner Firmbefore the Commissioner of Income Tax (Appeals) PRAYER in WP.17219/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writhttps://hcservices.ecourts.gov.in/hcservices/of Certiorarified,To call for the records of the 2nd Respondent herein regarding the common Impugned order dated21.02.2020 bearing DIN and Letter NO. ITBA / COM/ F/ 17/2019- 20/ 1025542774 (1) passed by the 2nd Respondent andquash the same and consequently direct the 2nd Respondent tokeep in abeyance the demand for tax from the petitioner Firmin pursuance to the Assessment order dated 28.12.2019 passedby the 2nd Respondent for Assessment Year 2014-15 during thependency of the Appeals preferred by the Petitioner FirmBefore the Commissioner of Income Tax ( Appeals). PRAYER in WP.19476/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2016-17 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.19479/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2017-18 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.19479/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2017-18 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) PRAYER in WP.19482/2020: Writ Petition filed under Article 226of the Constitution of India praying for the issuance of Writof Certiorarified,to call for the records of the 2ndrespondent herein regarding the impugned order dated18.09.2020 bearing DIN and Letter No. ITBA/ RCV/ F/ 107/ 2020-21 / 1028005272 (1) passed by the 2nd respondent and quash thesame and consequently direct the 2nd respondent to keep inabeyance the demand for tax from the petitioner firm inpursuance to the Assessment Orders dated 30.12.2019 passed bythe 2nd Respondent for Assessment year 2018-19 during thependency of the appeals preferred by the petitioner Firmbefore the commissioner of Income Tax (Appeals) https://hcservices.ecourts.gov.in/hcservices/ COMMON ORDER The petitioners challenge orders passed by the AssessingOfficer rejecting applications for stay of collection ofdisputed demands arising from orders of assessment passed interms of the provisions of the Income Tax Act, 1961 (in short‘Act’). The orders have been passed pursuant to search andseizure action initiated under Section 132 of the Act on10.08.2017 in the case of PP Financiers, Oddanchatram, PPFinanciers, Karur, PP Enterprises, Bangalore, PP Construction,Bangalore, PP Financiers, Chennai and M/s.ThiruchendoorarFinancier, Karur and the residences of the partners at variouslocations. The assessments have been challenged by way offirst appeal that are pending before the Commissioner ofIncome Tax (Appeals). 2. Inter alia, the petitioner had filed applications forstay under Section 220(6) of the Act and after hearing thepetitioners the impugned orders have come to be passedrejecting the applications and directing that the disputeddemands be remitted forthwith, on or before 24.02.2020, or inthe alternative, threatening coercive recovery action. Sinceno portion of the disputed demands were remitted by thepetitioners, the Assessing Authority proceeded to attach someof the bank accounts of the petitioners and it is as againstthis order that the present Writ Petitions have been filed.3. Mr.N.L.Rajah, learned Senior Counsel appearing for thecounsel on record would argue that the impugned order has nottaken into account the existence of prima case financialstringency and balance of convenience. 4. Mr.A.P.Srinivas, learned Senior Standing Counsel hasfiled counters in all matters defending the impugned ordersand submitting that the same take into account all relevantaspects of the matter. 5. The Assessing Authority has considered the existenceor otherwise of a prima facie case coming to conclusion thatthough the petitioners were offered multiple opportunities toexplain the sources of investment, the opportunities were notavailed by them. 6. As far as financial stringency is concerned, thepetitioners did not appear on the date of hearing of the stayapplication i.e. 17.02.2020, and hence there were no materialsavailable with the Officer to either establish financialstringency or otherwise. Thus the Assessing Authority rejectedhttps://hcservices.ecourts.gov.in/hcservices/ 5. The Assessing Authority has considered the existenceor otherwise of a prima facie case coming to conclusion thatthough the petitioners were offered multiple opportunities toexplain the sources of investment, the opportunities were notavailed by them. 6. As far as financial stringency is concerned, thepetitioners did not appear on the date of hearing of the stayapplication i.e. 17.02.2020, and hence there were no materialsavailable with the Officer to either establish financialstringency or otherwise. Thus the Assessing Authority rejectedhttps://hcservices.ecourts.gov.in/hcservices/ the interim protection sought considering the balance ofconvenience, in the matters. 7. One aspect that comes to my notice is that though thesearch was conducted on 10.08.2017 notices under Section 153Aof the Act appear to have been issued only on 03.07.2019calling for returns of income to be filed within 15 days, andin a situation where the limitation for completion ofassessment order expires by 31.12.2019. Thus one question thatwould arise that whether sufficient opportunity has beenextended to the petitioner at the time of completion ofassessment to comply with notices and furnish details insupport of their respective stands. 8. Be that as it may, since the appeal is pending beforethe first appellate authority, the petitioner is entitled tomove him as well for consideration of its request for interimprotection. I am informed that applications for stay have beenfiled on 06.01.2021 before the Commissioner of Income Tax(Appeals) (CIT(A)). In the light of the aforesaid, it wouldsuffice that a direction be issued to the CIT(A), arrayed asR1, to hear the petitioner and dispose the stay applicationswithin a period of six (6) weeks from today by way of aspeaking order, on the aspect of existence of prima faciecase, financial stringency and balance of convenience. Theattachment of the bank accounts as on date, shall continue.However, there shall be no appropriation of any amounts fromthe balances thereof. No further recovery proceedings shall beinitiated for a period of six weeks from today or till thedate of passing of orders by the CIT(A), whichever is earlier. 9. With the above directions, these writ petitions aredisposed. Consequently, connected miscellaneous petitions areclosed. No costs. Assistant Registrar(CS VI) Ska To1.The Commissioner of Income Tax (Appeals), 63, Race Course Road, Coimbatore – 641 018. 2.The Assistant Commissioner of Income Tax, Central Circle-3, 63 Race Course Road, Coimbatore – 641 018.https://hcservices.ecourts.gov.in/hcservices/ +3ccs to Mr.N.S.Ramanan, Advocate SR.No. 1248+2ccs to Mr.A.P.Srinivas , Advocate SR.No. 1320 Writ Petition Nos.16467, 16102, 16116, 16473,17231, 19502, 19504, 15831, 15832, 17224, 16483,16486, 17234, 19470, 19467, 19474, 16490, 16533,16542, 16226, 16469, 16117, 19507, 16097, 16098,16100, 16118, 16217, 17228, 16547, 17219, 19476,19479 & 19482 of 2020 and WMP.Nos.20055, 24110, 24111, 20520, 20526, 20528,21277, 20461, 24108, 20092, 24082, 21302, 20058,20095, 24072, 20068, 20094, 20252, 20255, 20465,20523, 24075, 20524, 20069, 20089, 24107, 20267,20270, 24084, 20440, 24114, 21288, 21290, 21292,24085, 24086, 24088, 20060, 20062, 20053, 19679,20464, 20096, 20098, 20446, 20460, 21298, 21299,21301, 24063, 24064, 24070, 19677, 20467, 20516,24115, 24076, 24080, 19678, 19680, 20056, 21279,21286, 20437, 20438, 20441, 20445 & 20466 of 2020 JP coA.SK(08.03.2021)