Mr.v.krishnamurthy v. M/S.axis Bank, 82, Radhakrishnan Salai, Mylapore, Chennai – 600 004

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.06.2022CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.15050 of 2022andWMP.Nos.14272, 14276 and 14445 of 2022 Mr.V.Krishnamurthy ... Petitioner Vs1. The Income Tax Officer, Non Corpporate Ward -19 (6) Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. 2. The National Faceless Appeal Centre, S.P.M.Civic Centre, C-Block, 4[th] Floor, Minto Road, New Delhi – 110 001.3. The Principal Commissioner of Income Tax, Chennai – 3, Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. 4. M/s.Axis Bank, 82, Radhakrishnan Salai, Mylapore, Chennai – 600 004. 5. M/s.Punjab National Bank, No.205, Velachery Road, East Tambaram, Chennai – 600 073. ... Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, calling for the records on the file of the firstrespondent to quash the impugned order in Ncw-19(6)ANRPK6578M/2021-22 dated 23.03.2022 passed for the AssessmentYears 2017-18 & 2018-19 and consequently direct the 1[st]respondent to pause the recovery proceedings during the pendencyof the first appeal for both the assessment years. Mrs.Hema Muralikrishnan, learned Senior Standing Counselaccepts notice for R1 to R3 and is armed with necessaryinstructions to enable this Court to dispose the matter finallyeven at the stage of admission. In light of the relief soughtand bearing in mind the nature of order proposed to be passed,no notice is thought necessary to R4 and R5 at this juncture. 2. The petitioner had suffered orders of assessment forassessment years 2017-18 and 2018-19, that are stated to bepending before the appellate authority. Pending appeal, anorder had come to be solicited and passed by the 1[st] respondentin a Stay Petition. Since the order in the stay petition wasadverse to the petitioner, the bank accounts of the petitionerhad been attached and such coercive recovery action asaforesaid, had formed the subject matter of challenge inW.P.Nos.628 and 631 of 2022. 3. Those Writ Petitions came to be disposed on 03.02.2022,the bank attachments were set aside and the matters wereremitted to the respondents to pass appropriate orders onmerits, in accordance with law and within a time frame. 4. It is the petitioner's case that despite the abovedirection of this Court, the bank attachments were not lifted.However, no action in that regard was taken either, by way ofcontempt or otherwise. That apart, the petitioner had beencalled for a hearing pursuant to the order of this Court. Incompliance with the notice, the petitioner appeared, was heard,and has suffered an order passed on 23.03.2022 disposing thestay application, adverse to the petitioner. 5. In fine, the Assessing Authority finds that there is nomerit in the petitioner's claim, on the tri-fold aspects ofprima facie case, financial stringency and balance ofconvenience and thus rejects the stay application in full. 6. I do not find any legal infirmity in the order passed on23.03.2022 and none is made out. That apart, the petitioner hasalso appears to have accepted the order, seeing as the presentWrit Petition has only been presented during the first week ofJune, 2022. 7. In light of the aforesaid, I do not find any merit inthis Writ Petition and the same is dismissed. No costs.Connected Miscellaneous Petitions are also dismissed. Sd/-Assistant Registrar(CCC) //True Copy// sl Sub Assistant Registrar To 1. The Income Tax Officer, Non Corpporate Ward -19 (6) Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. 2. The National Faceless Appeal Centre, S.P.M.Civic Centre, C-Block, 4[th] Floor, Minto Road, New Delhi – 110 001. 6. I do not find any legal infirmity in the order passed on23.03.2022 and none is made out. That apart, the petitioner hasalso appears to have accepted the order, seeing as the presentWrit Petition has only been presented during the first week ofJune, 2022. 7. In light of the aforesaid, I do not find any merit inthis Writ Petition and the same is dismissed. No costs.Connected Miscellaneous Petitions are also dismissed. Sd/-Assistant Registrar(CCC) //True Copy// sl Sub Assistant Registrar To 1. The Income Tax Officer, Non Corpporate Ward -19 (6) Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. 2. The National Faceless Appeal Centre, S.P.M.Civic Centre, C-Block, 4[th] Floor, Minto Road, New Delhi – 110 001. 3. The Principal Commissioner of Income Tax, Chennai – 3, Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. +1cc to M/s.S.Sridhar, Advocate, S.R.No.37577 +1cc to M/s.Hema Murali Krishnan, Advocate, S.R.No.37938 NK(CO)UMA(18/07/2022) W.P.No.15050 of 2022 andWMP.Nos.14272, 14276 and 14445 of 2022