K.s.ravikumar v. The Commissioner Of Income Tax, Central Circle-Ii, Trichy. Central Circle-Ii, Trichy

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED 11.12.2013CORAM THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P(MD)Nos.19089 to 19093 and 19094 to 19098 and 19099 to 19103 of 2013andM.P(MD)Nos.1,1,1,1,1,1,1,1,1 and 1 of 2013. K.S.Ravikumar ..Petitioner in all the petitions Vs 1.The Commissioner of Income Tax, Central Circle-II, Trichy. Central Circle-II, Trichy. 2.The Commissioner of Income Tax(Appeals)II, Trichy. Trichy. 3.The Assistant Commissioner of Income Tax, Central Circle-II,Trichy ..Respondents 1 To 3 in WP(MD).19089 TO 19093 and WP(MD).19099 TO 19103/2013 4.The Tax Recovery Officer, (Central Range) (Income Tax) Madurai-625 002 ...4th Respondent in WP(MD).19094 TO 19098/2013 (Central Range) (Income Tax) Madurai-625 002 ...4th Respondent in WP(MD).19094 TO 19098/2013 Prayer in W.P.No.19089 of 2013: Writ Petition filed under Article 226 of the Constitution of India,praying this Court to issue a Writ of Certiorari calling for the recordson the file of the third respondent in PAN; and to quash theimpugned order passed under Section 153-C r/w Section 143(3), dated28.3.2013 for the assessment years 2007-2008. Prayer in WP(MD). 19090/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorari or any otherappropriate writ or directions to call for the records on the file of the3rd Respondent in PAN: and quash the impugned order passedu/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2008-09and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19091/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorari or any otherappropriate writ or directions to call for the records on the file of the3rd Respondent in PAN: and quash the impugned order passed u/s.153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2009-10 andhttps://hcservices.ecourts.gov.in/hcservices/pass such other order or orders as this Honble Court. Prayer in WP(MD). 19092/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorari or any otherappropriate writ or directions to call for the records on the file of the3rd Respondent in PAN: and quash the impugned order passedu/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2010-11and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19093/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorari or any otherappropriate writ or directions to call for the records on the file of the3rd Respondent in PAN: and quash the impugned order passedu/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2011-12and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19094/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorarified Mandamus orany other appropriate writ or directions to call for the records of the3rd Respondent relating to the impugned order dated 22.07.2013 for theassessment years 2007-08 in PAN: / Central Circle-II/2013-14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central)/Mdu, of the 4th Respondent dated 01.10.2013 and quash the sameand direct the 3rd Respondent to grant stay of collection of demand tillthe disposal of the appeal by the 2nd Respondent and pass such otherorder or orders as this Honble Court. Prayer in WP(MD). 19095/ 2013 : Prayer in WP(MD). 19094/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorarified Mandamus orany other appropriate writ or directions to call for the records of the3rd Respondent relating to the impugned order dated 22.07.2013 for theassessment years 2007-08 in PAN: / Central Circle-II/2013-14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central)/Mdu, of the 4th Respondent dated 01.10.2013 and quash the sameand direct the 3rd Respondent to grant stay of collection of demand tillthe disposal of the appeal by the 2nd Respondent and pass such otherorder or orders as this Honble Court. Prayer in WP(MD). 19095/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorarified Mandamus orany other appropriate writ or directions to call for the records of the3rd Respondent relating to the impugned order dated 22.07.2013 for theassessment years 2008-09 in PAN: / / Central Circle-II/2013-14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central)/ Mdu, of the 4th Respondent dated 01.10.2013 and quash the same anddirect the 3rd Respondent to grant stay of collection of demand till thedisposal of the appeal by the 2nd Respondent and pass such other order ororders as this Honble Court Prayer in WP(MD). 19096/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorarified Mandamus orany other appropriate writ or directions to call for the records of the3rd Respondent relating to the impugned order dated 22.07.2013 for theassessment years 2009-10 in PAN: / / Central Circle-II/2013-14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central)/ Mdu, of the 4th Respondent dt.01.10.2013 and quash the same and directhttps://hcservices.ecourts.gov.in/hcservices/the 3rd Respondent to grant stay of collection of demand till thedisposal of the appeal by the 2nd Respondent and pass such other order ororders as this Honble Court. Prayer in WP(MD). 19097/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court to issue a Writ of Certiorarified Mandamus orany other appropriate writ or directions to call for the records of the3rd Respondent relating to the impugned order dated 22.7.2013 for theassessment years 2010-11 in PAN /Central Circle-II/2013-14/TRYand consequential Tax recovery notice in T.R.C.No.159/TRO(Central) / Mdu,of the 4th Respondent dated 01.10.2013 and quash the same and direct the3rd Respondent to grant stay of collection of demand till the disposal ofthe appeal by the 2nd Respondent. Prayer in WP(MD). 19098/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Certiorarified Mandamus orany other appropriate wirt or directions to call for the records of the3rd Respondent relating to the impugned order dated 22.07.2013 for theassessment yers 2011-12 in PAN: / / Central Circle-II/2013-14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central)/Mdu, of the 4th Respondent dated 01.10.2013 and quash the sameand direct the 3rd Respondent to grant stay of collection of demand tillthe disposal of the appeal by the 2nd Respondent and pass such otherorders or orders as this Honble Court. Prayer in WP(MD). 19099/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a writ of Mandamus or directions todirect the 2nd respondent to consider the representation dated 18.9.2013to dispose the appeal filed on 29.4.2013 for the assessment years2007-08. Prayer in WP(MD). 19100/ 2013 : Prayer in WP(MD). 19099/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a writ of Mandamus or directions todirect the 2nd respondent to consider the representation dated 18.9.2013to dispose the appeal filed on 29.4.2013 for the assessment years2007-08. Prayer in WP(MD). 19100/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Mandamus, to direct the 2ndrespondent to consider the Representation dated 18.09.2013 and disposethe appeal filed on 29.04.2013 for the Assessment Year 2008-09. Prayer in WP(MD). 19101/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Mandamus or any otherappropriate writ or directions to direct the 2nd Respondent to considerthe Representation dated 18.09.2013 dispose the appeal filed on29.04.2013 for the assessment years 2009-10. Prayer in WP(MD). 19102/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofhttps://hcservices.ecourts.gov.in/hcservices/India, praying this Court To issue a writ of Mandamus or directions todirect the 2nd respondent to consider the representation dated 18.9.2013dispose the appeal filed on 29.4.2013 for the assessment years 2010-11. Prayer in WP(MD). 19103/ 2013 : Writ Petition is filed under Article 226 of the Constitution ofIndia, praying this Court To issue a Writ of Mandamus, to direct the 2ndrespondent to consider the Representation dated 18.09.2013 dispose theappeal filed on 29.04.2013 for the Assessment Year 2011-12. COMMON ORDER The learned counsel for the respondents has brought to thenotice of this Court that as against the orders impugned herein, theyhave preferred appeals before the Commissioner of Appeals and the appealsare pending. Therefore at this stage, the Writ Petitions filed beforethis Court are not maintainable. The learned counsel for the Petitionerssubmitted that they have to be permitted to raise all the points raisedbefore this Court before the appellate authority. The only request madeby the Petitioners is that since the appeals are pending, he wants tohave an early disposal of the same, for which, the learned counsel forthe respondents has no serious objection. 2. In view of the same, the Writ Petitions are dismissed. TheAppellate Authority is directed to dispose of the appeals within fourmonths from the date of receipt of a copy of this order. The learnedcounsel for the Petitioners are at liberty to raise all the pointsraised herein before the appellate authority. Consequently, connectedMiscellaneous Petitions are dismissed. No costs. Sd/- Assistant Registrar To 1.The Commissioner of Income Tax, Central Circle-II, Trichy.2.The Commissioner of Income Tax(Appeals)II, Trichy.3.The Assistant Commissioner of Income Tax, Central Circle-II,Trichy 4. The Tax Recovery Officer, (Central Range) (Income Tax) Madurai-625 002 vsn NA/13/12/2013/P4/6Chttps://hcservices.ecourts.gov.in/hcservices/