M.mohan Gandhi v. Principal Commissioner Of Income Tax –

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.04.2022 CORAM THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P.No.8647 of 2022AndW.M.P.Nos.8593 and 8597 of 2022 M.Mohan Gandhi... Petitioner Vs. 1.Principal Commissioner of Income Tax – 1, Race Course Road, Coimbatore – 641 018. 2.Income – Tax Officer, Non – Corporate Ward 1 (5), Race Course Road, Coimbatore – 641 018.... Respondents Prayer: Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorari calling for the recordspertaining to the order dated 22.03.2022 made inITBA/COM/F/17/2021-22/1041235370(1) on the file of the firstrespondent herein and to quash the same. For Petitioner : Mr.M.VelmuruganFor Respondents : Mr.A.N.R.Jayaprathap O R D E R The petitioner has filed this writ petition seekingissuance of Writ of Certiorari calling for the recordspertaining to the order dated 22.03.2022 made inITBA/COM/F/17/2021-22/1041235370(1) on the file of the firstrespondent herein and to quash the same. 2.The case of the petitioner is that the petitioner filedreturn of income on 24.04.2019. The case was taken up forscrutiny and the second respondent passed an assessment orderdated 25.12.2019 demanding tax of a sum of Rs.1,52,38,850/-.Aggrieved by the same, the petitioner preferred appeal beforethe first respondent along with stay petition. The firstrespondent vide order dated 22.03.2022 disposed of the staypetition by directing the petitioner to remit 20% of thedisputed demand on or before 31.05.2022 (10% of the disputed https://hcservices.ecourts.gov.in/hcservices/ demand on or before 31.03.2022; 5% of the disputed demand on orbefore 30.04.2022 and balance 5% of the disputed demand on orbefore 31.05.2022). Challenging the same, the present writpetition has been filed. 3.The learned counsel appearing for the petitionersubmitted that though the undue hardship of the petitioner wasestablished before the first respondent, the first respondent byway of the impugned order directed the petitioner to remit 20%of the disputed amount by way of three installments on or before31.05.2022. Now the petitioner is inclined to remit 20% of thedisputed amount, however, this Court may permit the petitionerto remit the same by way of six equal installments. 4.Considering the limited request now made by the learnedcounsel appearing for the petitioner, this Court, withoutexpressing any opinion on the merits of the case, permits thepetitioner to remit 20% of the disputed amount (20% ofRs.1,52,38,850/-), by way of six equal installments and the sameshall be remitted on or before 12[th] of every succeeding EnglishCalender Month, commencing from April, 2022. 5.The writ petition is disposed of with the aboveobservation. No costs. Consequently, the connected miscellaneouspetitions are closed. pri Sub Assistant Registrar To 1. The Principal Commissioner of Income Tax – 1, Race Course Road, Coimbatore – 641 018. 2. The Income – Tax Officer, Non – Corporate Ward 1 (5), Race Course Road, Coimbatore – 641 018. +1cc to Mr.M.Velmurugan, Advocate SR. No.24230+1cc to Mr.A.P.Srinivas, Senior Standing Counsel SR. No.24474 https://hcservices.ecourts.gov.in/hcservices/