Mr.neelraj Vinoth, 274-C, Thuraiyur Road, Perambalur- 621 212 v. W.p(Md)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:21.02.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)No.3537 of 2020 andW.M.P.(MD) Nos.2990 & 2992 of 2020 Mr.Neelraj Vinoth,274-C, Thuraiyur Road,Perambalur- 621 212PAN: AJUPV 3588M... Petitioner Vs.1) The Principal Commissioner of Income Tax, Central Circle -2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 0342) The Commissioner of Income Tax(Appeals), Chennai -19 Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 0343) The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli 620 001 4) The Assistant Commissioner of Income Tax, Central Circle -1, Trichy, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli – 620 001 ... RespondentsPRAYER: Writ Petition is filed under Article 226 of theConstitution of India to issue a Writ of Certiorarified Mandamushttps://hcservices.ecourts.gov.in/hcservices/ to call for the records of the 4[th] respondent to quash the impugnedorder bearing DIN and Letter No.ITBA/COM/F/17/2019-20/1024012765(1) dated 20.01.2020 and not to proceed further in the matter ofrecovery of the disputed arrears pending disposal of the FirstAppeal before the 2[nd] respondent pertaining to the assessment year2017-18. For Petitioner : Mr.M.Kaushik for Mr.S.SridharFor Respondents : Mr.N.Dilip Kumar Standing Counsel O R D E R This Writ Petition has been filed seeking to call for therecords of the 4[th] respondent to quash the impugned order bearingDIN and Letter No.ITBA/COM/F/17/2019-20/1024012765(1) dated20.01.2020, directing the petitioner to pay 20% of the totaldemand raised immediately. 2. It is submitted by the learned counsel appearing for thepetitioner that already an appeal has been filed against theoriginal demand made. The demand amount for the Assessment Year2017-18 is Rs.17,24,48,450/- (Rupees Seventeen Crores and TwentyFour Lakhs Forty Eight Thousand Four Hundred and Fifty only).The impugned order specifically states that only on payment ofminimum of 20% of total demand, stay petition will be considered.The said order is now been modified that, there will be an orderof stay of the demand notice on deposit of 20% of the demandamount made. 3. The learned counsel for the petitioner seeks considerabletime for the payment, as even 20% would be more than Three Croresof rupees. 4. Upon instructions, the learned standing counsel appearingfor Revenue, stated that the petitioners are permitted to pay 20%of the total demand in three(03) equalled monthly installments,first of such installment would commence on or before 30.03.2020.The corresponding installments will have to be paid on 30.04.2020and 30.05.2020. The payment of the balance 80% of the amount isstayed on payment of the above such installments for the 20% ofthe demand amount. In the meanwhile, the second respondent isdirected to hear the appeal in expedition. https://hcservices.ecourts.gov.in/hcservices/ W.P(MD)No.3537 of 2020 5. With the above directions, the writ petition standsdisposed of. No costs. Consequently, connected miscellaneouspetitions are closed.Sd/-Assistant Registrar (CO) // True Copy // / /2020Sub Assistant Registrar(CS) STSTo:1) The Principal Commissioner of Income Tax, Central Circle -2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 0342) The Commissioner of Income Tax(Appeals), Chennai -19 Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 0343) The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli 620 001 4) The Assistant Commissioner of Income Tax, Central Circle -1, Trichy, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli – 620 001 // True Copy // / /2020Sub Assistant Registrar(CS) STSTo:1) The Principal Commissioner of Income Tax, Central Circle -2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 0342) The Commissioner of Income Tax(Appeals), Chennai -19 Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 0343) The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli 620 001 4) The Assistant Commissioner of Income Tax, Central Circle -1, Trichy, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli – 620 001 +1 CC to MR.A.SRIDHAR, Advocate ( SR-7753[F] dated 24/02/2020 )+1 CC to MR.N.DILIP KUMAR, Advocate ( SR-8145[F] dated25/02/2020 ) KM/(02.03.2020) 3P 7C Order made inW.P(MD)No.3537 of 2020Dated:21.02.2020 https://hcservices.ecourts.gov.in/hcservices/