In Wps.4784 To 4790 Of 2018 v. The Assistant Commissioner Of Income Tax Central Circle-2(1), Investigation Wing, Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Writ Petition Nos.4778 to 4783 & 4784 to 4790 of 2018and W.M.P.Nos.5921 to 5926 & 5927 to 5933 of 2018 W.P.No.4778 of 2018 1.M/s. Vasan Helth Care Pvt.Ltd.,rep. By its Managing Director,Dr.A.M.Arun, S/o A.R.MurugaiahNo.70, Lancor West Minister, 4[th] Floor,Dr.Radakrishnan Salai,Mylapore,Chennai – 600 004. .. Petitioner (in Wps.4778 to 4783 of 2018) 2.Dr.A.M.Arun, S/o.A.R.Murugaiah,199, St.Mary's Road, Alwarpet,Chennai .. Pertitioner (in Wps.4784 to 4790 of 2018) Vs. 1. The Assistant Commissioner of Income Tax Central Circle-2(1), Investigation Wing, Room No.122, 1[st] Floor, New No.46, M.G.Road, Chennai – 600 034. 2. Principal Commissioner of Income Tax, Central Range-2, 46, Mahatma Gandhi Road, Chennai – 600 034. 3. Commissioner of Income Tax (Appeals)-18, Aayakar Bavan, 46, Mahatma Gandhi Road, Chennai – 600 034. 4. The Tax Recovery Officer, Central -2, Room No.322, III Floor, No.46, Nungambakkam High Road, Chennai – 600 034. .. (RR1 to 4 in all Wps) Writ Petition filed under Article 226 of the constitution ofIndia to issue a Writ of Certiorarified Mandamus to call for therecordsinDCIT/Cent.Cir.2(1)/AACCV7028E/2017-18dated30.01.2018 for the assessment Year 2010-11, 2011-12, 2013-14,2014-15, 2015-16, 2016-17 respectively on the file of the 1[st]respondent and quash the same and direct the 1[st] respondent togrant stay of collection of outstanding tax demand pendingdisposal of the appeal before the third respondent.(in Wps.4778to 4783 of 2018) All these writ petitions are filed challenging theproceedings of the first respondent dated 30.01.2018 callingupon the petitioners to pay 20% of the disputed demand withinthree days so that recovery of balance demand can be stayed. Theimpugned communication thus indicated further that failure tomake such payment would result in treating the stay petition asrejected and for proceeding to recover the demand as arrivedin the order of assessment. 2. W.P.Nos.4778 to 4783 of 2018 are filed by the Company,whereas W.P.Nos.4784 to 4790 of 2018 are filed by one of itsDirectors. The impugned order in each writ petition was passedby the first respondent in respect of assessment years 2010-2011 to 2016-2017 except 2012-2013. 3. Mr.A.P.Srinivas, learned Senior Standing Counsel takesnotice for the respondents. By consent of the parties, the mainwrit petitions are taken up for final disposal. 4. There is no dispute to the fact that the AssessingAuthority has passed an order of assessment in respect of eachassessment year. It is also not in dispute that those assessment https://hcservices.ecourts.gov.in/hcservices/ orders are put to challenge before the Appellate Authority,namely, Commissioner of Income Tax (Appeals) and all thoseappeals are pending. However, during the pendency of theappeals, the petitioners approached the Assessing Authority andsought for interim stay of the demand, pending disposal of theappeal before the Appellate Authority. The Assessing Authority,while considering the Stay Petition called upon the petitionersto pay 20% of the disputed demand as a condition precedent forstaying the demand. Now, the said order of the AssessingAuthority is challenged before this Court. https://hcservices.ecourts.gov.in/hcservices/ orders are put to challenge before the Appellate Authority,namely, Commissioner of Income Tax (Appeals) and all thoseappeals are pending. However, during the pendency of theappeals, the petitioners approached the Assessing Authority andsought for interim stay of the demand, pending disposal of theappeal before the Appellate Authority. The Assessing Authority,while considering the Stay Petition called upon the petitionersto pay 20% of the disputed demand as a condition precedent forstaying the demand. Now, the said order of the AssessingAuthority is challenged before this Court. 5. Learned counsel for the petitioners, though sought toraise very many grounds on merits of the demand, this Court isnot inclined to go into the same for the simple reason that itis for the First Appellate Authority, namely, Commissioner ofIncome Tax (Appeals) to consider and decide such contentions,since the First Appellate Authority is also a fact findingauthority. Learned counsel for the petitioners furthersubmitted that as per the Circular issued by the Central Boardof Direct Taxes dated 29.02.2016, the petitioners are entitledto go before the Principal Commissioner of Income Tax, namely,the 2[nd]respondent herein questioning the correctness orotherwise of the order passed by the Assessing Officer which isimpugned in these writ petitions and thus, the petitioners havealso filed applications before the 2[nd] respondent on 02.02.2018.Therefore, he submitted that in the mean time, the authoritiesshould not resort to the recovery proceedings. 6. Learned senior standing counsel appearing for therespondents submitted that the applications filed before the 2[nd]respondent will be considered and orders will be passed onmerits and in accordance with law within a short time. 7. Considering the above stated facts and circumstances,more particularly, the fact that the petitioners have alreadyapproached the 2[nd] respondent by way of their applications dated02.02.2018 questioning the very order passed by the firstrespondent, which is impugned herein, this Court is of the viewthat it is for the 2[nd] respondent to consider those applicationsand pass orders on merits and in accordance with law, as thisCourt, at this stage, is not inclined to express any view on themerits of the claim made by the petitioners. Accordingly, allthese writ petitions are disposed of only with a direction tothe 2[nd] respondent to consider those applications filed by thepetitioners on 02.02.2018 and pass orders on the same on meritsand in accordance with law within a period of two weeks from thedate of receipt of a copy of this order. It is made clear that this Court is not expressing any view on the merits of the claimmade by the petitioner as this Court has not gone into any ofthe contentions raised in these writ petitions. No costs.Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar vsiTo1. The Assistant Commissioner of Income Tax Central Circle-2(1), Investigation Wing, Room No.122, 1[st] Floor, New No.46, M.G.Road, Chennai – 600 034.2. The Principal Commissioner of Income Tax, Central Range-2, 46, Mahatma Gandhi Road, Chennai – 600 034.3. The Commissioner of Income Tax (Appeals)-18, Aayakar Bavan, 46, Mahatma Gandhi Road, Chennai – 600 034.4. The Tax Recovery Officer, Central -2, Room No.322, III Floor, No.46, Nungambakkam High Road, Chennai – 600 034.+2ccs to Mr.G.Baskar, Advocate, S.R.No.16537 & 16538 rv(co)cs/20/03/18 https://hcservices.ecourts.gov.in/hcservices/