Kamal Babbar v. The Assistant Commissioner Of Income Tax, Non-Corporate Circle 11, Non-Corporate Circle 11

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 22.02.2016 THE HON'BLE Mr. JUSTICE M.DURAISWAMY Kamal Babbar... Petitioner Vs. 1.The Assistant Commissioner of Income Tax, Non-Corporate Circle 11, Non-Corporate Circle 11, 1[st] Floor, Kannammal Building, No.611, Anna Salai, Chennai – 600 006. No.611, Anna Salai, Chennai – 600 006. 2.The Deputy Commissioner Income Tax, Non-Corporate Circle 11, Non-Corporate Circle 11, 1[st] Floor, Kannammal Building, No.611, Anna Salai, Chennai – 600 006. No.611, Anna Salai, Chennai – 600 006. 3.The Commissioner of Income Tax (Appeal), Income Tax Department, Nungambakkam High Road, Nungambakkam, Chennai – 600 034. ... Respondents Petition filed under Article 226 of The Constitution ofIndia praying to issue a writ of certiorari to call for therecords pertaining to the issue of the assessment order dulypassed by the Assistant Commissioner of Income Tax, Non-Corporate Circle 11, 1[st] Floor, Kannammal Building, No.611,Anna Salai, Chennai – 600 006, the 1[st] respondent herein dated31.03.2015 pertaining to the assessment year 2012-2013 underSection 143 (3) of the Income Tax Act 1961 against thepetitioner and now pending on the file of the 3[rd] respondent byway of an appeal and quash the same. For Petitioner : Mr.D.Ashok Kumar For Respondents: Mr.M.Swaminathan, Standing Counsel The petitioner has filed the above Writ Petition to issuea writ of certiorari to call for the records pertaining to theissue of the assessment order duly passed by the AssistantCommissioner of Income Tax, the 1[st] respondent dated 31.03.2015pertaining to the assessment year 2012-2013 under Section 143https://hcservices.ecourts.gov.in/hcservices/(3) of the Income Tax Act 1961 against the petitioner and now pending on the file of the 3[rd] respondent by way of an appealand quash the same. 2.Admittedly, the petitioner has filed the statutoryappeal before the 2[nd] respondent and also filed a stay petitionbefore the 3[rd] respondent. The 3[rd] respondent, by order dated20.11.2015, rejected the stay petition and requested thepetitioner to pay the entire demand of Rs.61,70,800/- withinten days from the date of receipt of the order. 3.Mr.M.Swaminathan, learned Standing Counsel takingnotice for the respondents submitted that the grounds raisedin the Writ Petition were also raised before the 3[rd] respondentin the statutory appeal preferred by the petitioner. 4.Since the statutory appeal is pending before the 3[rd]respondent, I am not inclined to entertain the present WritPetition. The 3[rd] respondent is directed to dispose of theappeal within a period of eight weeks from the date of receiptof a copy of this order. 5.With these observations, the Writ Petition isdismissed. No costs. Consequently, the connected miscellaneouspetitions are closed. Sd/- //True Copy// Assistant Registrar(VI) Sub Assistant Registrar vaTo1.The Assistant Commissioner of Income Tax, Non-Corporate Circle 11, 1[st] Floor, Kannammal Building, No.611, Anna Salai, Chennai – 600 006. 2.The Deputy Commissioner Income Tax, Non-Corporate Circle 11, 1[st] Floor, Kannammal Building, No.611, Anna Salai, Chennai – 600 006. 3.The Commissioner of Income Tax (Appeal), Income Tax Department, Nungambakkam High Road, Nungambakkam,Chennai – 600 034. + 1 cc to Mr.M. Swaminathan, Advocate sR.10999 + 1 cc to Mr.D. Ashok Kumar, Advocate Sr.11117 W.P.No.6251 of 2016 and W.M.P.Nos.5584 & 5585 of 2016 VGI(CO) Eu 1.03.16https://hcservices.ecourts.gov.in/hcservices/