Manufacturing Private Limitedrep By Its Managing Director Saravana Arulno v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 22.06.2023 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.Nos.18553 & 18558 of 2023and WMP Nos.17784, 17786, 17790 & 17791 of 2023 M/s.Saravana Selvarathnam Retail Private Limited Rep by its Managing Director Saravana ArulNo.33, Natesan Street, T.Nagar, Chennai – 600 017 ... Petitioner in WP.No.18553 of 2023 M/s.Saravana Selvarathnam Trading & Manufacturing Private LimitedRep by its Managing Director Saravana ArulNo.14, Ranganathan Street,T.Nagar, Chennai – 600 017 ... Petitioner in WP.No.18558 of 2023 Vs 1.The Assistant Commissioner of Income Tax Central Circle 1(2) Investigation Building No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2.The Commissioner of Income Tax (Appeals) 18 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034 ... Respondents in both WPs W.P.Nos.18553 & 18558 of 2023 COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the 1[st]respondent in ITBA/COM/F/17/2023-24/1053556915(1) and ITBA/COM/F/17/2023-24/1053556889(1) and quash the proceedings dt. 05.06.2023 issued therein. (In both WPs) For Petitioners : Mrs.Hema Muralikrishnan For Respondents: Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to enable final disposal of these Writ Petitions, even at the stage of admission. 2. The challenge is to two demand notices, both dated 05.06.2023, whereunder demands, stated to be pending for various years, i.e., 2006-07, 2007-08, 2009-10, 2010-11, 2011-12, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23 have been tabulated and the petitioners have been asked to pay the demands under threat of coercive action. 3. The status of proceedings in regard to the demands raised have been explained by the petitioners in the writ affidavits as follows: W.P.No.18553 of 2023: W.P.Nos.18553 & 18558 of 2023 W.P.Nos.18553 & 18558 of 2023 4. It is seen that statutory appeals, rectification petitions and stay applications are pending before the various authorities even according to the petitioners. While the petitioner in W.P.No.18553 of 2023 would state that in two cases (Sl.Nos.3 and 7) the appellate authorities have allowed the appeals, it is for the petitioner to pursue that position, if at all there have been no further appeals by the revenue, and establish that those demands have been nullified. 5. As regards Sl.Nos.2,5,6 and 8 in W.P.No.18553 of 2023 and Sl.Nos.1,2,5 and 9 in W.P.No.18558 of 2023, the remarks column is blank and hence those demands appear to have been attained finality. It is thus for the respective petitioners to settle the same. 6. As per the petitioner's tabulation in W.P.No.18558 of 2023, demands at Sl.Nos.7, 8, 10, 11 and 12 have been paid on 09.02.2023, but the sum total of these demands does not exceed Rs.10,000/- and are hence inconsequential in the larger scheme of things. 7. Thus, I see no avenue to intervene in these Writ Petitions and in any event, and certainly, no case is made out for quash of the https://www.mhc.tn.gov.in/judisimpugned demands, in light of the admitted position as noted above. 8. These Writ Petitions are hence dismissed with no order as to costs. Connected Miscellaneous Petitions are also dismissed. sl 22.06.2023 Index : Yes / NoSpeaking/non-speaking Order Neutral citation:Yes/No To 1.The Assistant Commissioner of Income Tax Central Circle 1(2) Investigation Building No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2.The Commissioner of Income Tax (Appeals) 18 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034 W.P.Nos.18553 & 18558 of 2023 Dr.ANITA SUMANTH,J. sl W.P.Nos.18553 & 18558 of 2023and WMP Nos.17784, 17786, 17790 & 17791 of 2023 22.06.2023