Karpagam Jewellers, Rep By Managing v. Assistant Commissioner Of Income Tax, Non Corporate Circle-2 Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.09.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH KARPAGAM JEWELLERS, Rep by Managing Partner Mr.Balamurugan,No.491, Cross Cut Road,Gandhipuram, Coimbatore. … PetitionerVs 1 Assistant Commissioner of Income Tax, Non Corporate Circle-2 Coimbatore. 2 Principal Commissioner of Income Tax -1, No.63 Race Corse Coimbatore. No.63 Race Corse Coimbatore. … Respondents Prayer: Writ Petitions filed under Article 226 of theConstitution of India praying Writ of Certiorarified Mandamusto call for the records on the file of the 1st respondentrelating to the application made by the Petitioner for stay ofdemand under section 220 (6) of the Act and quash the order ofthe 1st respondent in PAN in Din and LetterNo.ITBA /COM/ F/7/ 2019- 20/ 1025279792 (1) dated 17.02.2020for the Assessment Year 2017- 18 and direct the 1st respondentto not treat the Petitioner as an assessee in default pendingdisposal of the Appeal filed by the Petitioner before theCommissioner of Income Tax (Appeals), Coimbatore. For Petitioner : Mr.Thanjai P.N.Chezhiyan For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel Learned counsel for the petitioner states that anapplication seeking stay of the disputed demand arising fromorder of assessment dated 17.02.2020 passed in terms of theIncome Tax Act, 1961, has been filed on 17.09.2020. 2. Mr.A.P.Srinivas, learned Senior Standing Counsel for therespondents will convey the direction of this Court to the https://hcservices.ecourts.gov.in/hcservices/ Commissioner of Income Tax (Appeals-2), Coimbatore to hear thepetitioner and dispose the stay application within a period ofsix weeks from the date of uploading this order. Till such time,let there be no recovery of the disputed demand. 3. This Writ Petition is disposed as aforesaid. ConnectedMiscellaneous Petitions are closed. No costs. Sd/- Assistant Registrar //True Copy// ska Sub Assistant Registrar To 1 Assistant Commissioner of Income Tax, Non Corporate Circle-2 Coimbatore. 2 Principal Commissioner of Income Tax -1, No.63 Race Corse, Coimbatore. No.63 Race Corse, Coimbatore. +1cc to Mr.Thanjai P.N.Chezhian, Advocate, sr no.31203+1cc to Mr.A.P.Srinivas, Advocate, sr no.31410+1cc to Mr.A.P.Srinivas, Advocate, sr no.31410 LN(CO)RMP(28/09/2020) W.P. No.13066 of 2020and WMP. Nos.16198 and 16199 of 2020