K.peter Jeyakumar v. The Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF THE MADRAS HIGH COURT DATED : 22.08.2019CORAM: THE HONOURABLE Dr. JUSTICE VINEET KOTHARIAND THE HONOURABLE Mr.JUSTICE S.M.SUBRAMANIAM W.A.(MD)No.583 of 2012 andM.P.(MD)Nos.1 & 2 of 2012 1.A.Jebasundari 2.K.Joseph Packiaraj 3.K.Francis Ignatius Roche 4.K.James Baskar 5.K.Peter Jeyakumar ... Appellants/Petitioners/PetitionersVs. 1.The Commissioner of Income Tax, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002. No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002. 2.The Income Tax Officer, Ward I /II / TIN, Tuticorin. Ward I /II / TIN, Tuticorin. 3.The Tax Recovery Officer, O/o the Tax Recovery Office, O/o the Tax Recovery Office, 6T, North Cotton Road, Tuticorin 628 001. ... Respondents/Respondents/Respondents PRAYER: Appeal filed under Clause 15 of Letters Patent Act,against non granting of interim order in M.P.No.2 of 2012 inW.P.No.11184 of 2012 on 14.08.2012 by the learned Single Judge ofthis Court. Prayer M.P.No.2 of 2012 in W.P.No.11184 of 2012: To pass an order of Interim Stay of all other furtherproceedings in TR.No.27011 to 27020/TRO/TTN/11-12 dated of the3[rd] Respondent. Prayer in WP(MD). 11184/ 2012 : Writ Petition is filed under Article 226 of theConstitution of India, praying this Court To issue a Writ ofhttps://hcservices.ecourts.gov.in/hcservices/Certiorarified Mandamus, call for the records relating to theproceedings in TR. No.27011 to 27020/TRO/TTN/11-12 dated 16.07.2012 of the 3rd Respondent and quash the same and direct the1st respondent to dispose the application of the Petitioners UnderSection 154 of Income Tax Act and applications for interest waiverlevied under Sections 139(8), 217, 220(2) of the Income Tax Actpending on his file. For Appellant:: Mr.AN.Ramanathan For Respondents:: Mrs.Srimathy, Spl.G.P. JUDGEMENT (Judgement of the Court was delivered by Dr.VINEET KOTHARI,J.)This Writ Appeal was filed by the appellants / Assesseesaggrieved by the non-grant of interim stay order in M.P.No.2 of2012 in W.P.No.11184 of 2012 by the Learned Single Judge on14.08.2012 and the Learned Single Judge only issued the notice tothe respondents in the Writ Petition filed by the appellants /petitioners. 2.However, during the pendency of this Writ Appeal, aCoordinate Bench of this Court vide interim order dated 17.08.2012granted an interim relief to the appellants / Assessee subject tothe condition that the appellants shall deposit a further sum ofRs.15 lakhs before the respondents within a period of two weeksfrom that day. 3.Mrs.Srimathy, learned Special Government Pleader for therespondents / Income Tax Department as well as Mr.AN.Ramanathan,learned counsel for the appellants submitted before us that theappellants / Assessees has not only deposited the said sum ofRs.15 lakhs but also the entire demand of the Income Tax to therespondents and the appellants presently seek only waiver of theinterest. 4.The learned counsel for the appellants further submittedthat the Writ petition itself is coming up for final hearingbefore the Learned Single Judge today. 5.In these circumstances, we are not inclined to pass anyfurther order in the present Writ Appeal. However, liberty isgranted to the appellants / Assessees to pursue the said WritPetition before the Learned Single Judge. The present Writ Appealis disposed of. 6.We direct that the conditional interim order granted by theCoordinate Bench on 17.08.2012 shall continue till the disposal ofthe Writ petition by the Learned Single Judge. Consequently,connected M.Ps.are closed. No costs. Sd/- https://hcservices.ecourts.gov.in/hcservices/ Assistant Registrar (CS-III) // True Copy // Sub Assistant Registrar(CS ) 5.In these circumstances, we are not inclined to pass anyfurther order in the present Writ Appeal. However, liberty isgranted to the appellants / Assessees to pursue the said WritPetition before the Learned Single Judge. The present Writ Appealis disposed of. 6.We direct that the conditional interim order granted by theCoordinate Bench on 17.08.2012 shall continue till the disposal ofthe Writ petition by the Learned Single Judge. Consequently,connected M.Ps.are closed. No costs. Sd/- https://hcservices.ecourts.gov.in/hcservices/ Assistant Registrar (CS-III) // True Copy // Sub Assistant Registrar(CS ) To1.The Commissioner of Income Tax, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002. 2.The Income Tax Officer, Ward I /II / TIN, Tuticorin. 3.The Tax Recovery Officer, O/o the Tax Recovery Office, 6T, North Cotton Road, Tuticorin 628 001. Copy to: The Section Officer, Writ Section, Madurai Bench of Madras High court, Madurai+1 CC to Mr.AN .RAMANATHAN, Advocate ( SR-83256[F] dated26/08/2019 )+1 CC to SPL GP ( SR-83346[F] dated 26/08/2019 )+1 CC to M/s.S. SRI MATHY, Advocate ( SR-83288[F] dated 26/08/2019)W.A.(MD)No.583 of 201222.08.2019nbjMK (05.09.2019) 3P 8C W.A.(MD)No.583 of 201222.08.2019