Manickavel Edible Oils Private Limited,123-A, Katchery Road, Virudhunagar-626 001 v. The Assistant Commissioner Of Income Tax,Corporate Circle-2, Madurai

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:28.02.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)No.4285 of 2020 and W.M.P(MD)Nos.3607, 3608 and 3609 of 2020 Manickavel Edible Oils Private Limited,123-A, Katchery Road, Virudhunagar-626 001. ... Petitioner Vs. The Assistant Commissioner of Income Tax,Corporate Circle-2, Madurai,No.2, VP.Rathinasamy Nadar Road,CR Building, Bibikulam, Madurai- 625 002 ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution ofIndia praying this Court to issue a Writ of Certiorarified Mandamuscalling for the records of the respondent contained in its orderdated 24.2.2020 bearing DIN and Letter No.ITBA/COM/F/17/2019-20/1025677649(1) for the Assessment Year 2017-18 for Pan:AADCM6102Hand quash the same as arbitrary, unjust and illegal and consequentlyto direct the respondent to forbear from taking any steps towardsthe recovery of any demand made pursuant to the Assessment Orderdated 29.12.2029 issued for the Assessment year 2017-18 forPAN:AADCM6102H, until the disposal of the appeal filed by thePetitioner against the said order before the Commissioner of IncomeTax(Appeals), Madurai. For Petitioner : Mr.K.GovindarajanFor Respondent : Mrs.S.Srimathy Standing Counsel ORDER This Writ Petition has been filed seeking issuance of a Writ ofCertiorarified Mandamus to quash the order passed by the respondent,dated 24.2.2020 bearing DIN and Letter No.ITBA/COM/F/17/2019-20/1025677649(1) for the Assessment Year 2017-18 for Pan:AADCM6102Has arbitrary, unjust and illegal and consequently to direct therespondent to forbear from taking any steps towards the recovery ofany demand pursuant to the Assessment Order dated 29.12.2029 issuedfor the Assessment year 2017-18 for PAN: , until thedisposal of the appeal filed by the Petitioner against the saidorder before the Commissioner of Income Tax(Appeals), Madurai.https://hcservices.ecourts.gov.in/hcservices/ 2.Ms.S.Srimathy, learned Standing Counsel takes notice for therespondent. 3. By consent of both parties, the main Writ Petition is takenup for final disposal. 4.The above said impugned order says that the conditionrequired to be satisfied by the Petitioner before the AssessingOfficer to consider his application for grant of stay of collectionof the demand raised is to pay the 20% of the disputed amount incase where the outstanding demand is disputed before the theCommissioner of Income Tax(Appeal). The Assistant Commissioners ofIncome Tax belonging to different circles have been passing orderseither imposing 20% demand for granting stay or 20% deposit foreven considering the stay application or as the one passed in thiscase. 5.There seems to have no uniformity among the AssistantCommissioners in passing orders. Be that as it may, in this case,the Petitioner is willing to deposit 20% of the tax component ofRs.3,91,01,908/- and upon instructions, the learned StandingCounsel appearing for the respondent also agreed for the same. Onsuch deposit made by the Petitioner, there will be an order ofinterim stay of the demand, till such time, the appeal filed by thePetitioner is disposed of. Further, the respondent is directed todispose of the appeal filed by the Petitioner, within a period offour weeks from the date of receipt of a copy of this order. 6.With the above directions, the Writ Petition stands disposedof. No costs. Consequently, connected Miscellaneous Petitions areclosed. Assistant Registrar / /2020 Sub Assistant Registrar(CS) To The Assistant Commissioner of Income Tax,Corporate Circle-2, Madurai,No.2, VP.Rathinasamy Nadar Road, CR Building, Bibikulam, Madurai- 625 002. +1 CC to M/s.K.GOVINDARAJAN, Advocate ( SR-9181[F] dated 28/02/2020)VSN 6.With the above directions, the Writ Petition stands disposedof. No costs. Consequently, connected Miscellaneous Petitions areclosed. Assistant Registrar / /2020 Sub Assistant Registrar(CS) To The Assistant Commissioner of Income Tax,Corporate Circle-2, Madurai,No.2, VP.Rathinasamy Nadar Road, CR Building, Bibikulam, Madurai- 625 002. +1 CC to M/s.K.GOVINDARAJAN, Advocate ( SR-9181[F] dated 28/02/2020)VSN TE/JC/SAR-II : 17/03/2020 : 2P/3C ORDER MADE INW.P(MD)No.4285 of 2020 andW.M.P(MD)Nos.3607, 3608 and 3609 of 2020https://hcservices.ecourts.gov.in/hcservices/28.02.2020 https://hcservices.ecourts.gov.in/hcservices/