M/S Mmr Gardernsrep.by Its Managing Partnerm. Muthuraman v. The Commissioner Of Income Tax (Appeals – 2) Income Tax Building, V.p.rathinasamy Road, Bibikulam, Madurai

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 28.03.2018 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD) No.7063 of 2018and M.P.(MD) Nos.6752 and 6753 of 2018 M/s MMR GardernsRep.by its Managing PartnerM. Muthuraman...Petitioner Vs. 1.The Commissioner of Income Tax (Appeals – 2) Income Tax Building, V.P.Rathinasamy Road, Bibikulam, Madurai. 2.The Assistant Commissioner of Income Tax (Non Corporate Circle 2 ) Income Tax Building, V.P.Rathinasamy Road, Bibikulam, Madurai....Respondent PRAYER: Writ petition filed under Article 226 of the Constitution ofIndia, to issue a Writ of Certiorarified Mandamus, to call for therecords in PAN /NC-Circle 2/2017-18 dated 12.03.2018 (Stayorder / proceeding) in respect of assessment year 2015-16 on thefile of 2nd respondent and quash the same as illegal, void,incompetent and direct the 1st respondent to dispose of the appealfiled by the petitioner on 29.12.2017 under Section 246A of IncomeTax Act 1961 challenging the order passed by the 2nd respondentunder Section 143(3) of the Act directing the petitioner firm toremit Rs.30,83,640/- as tax within the time fix by this Court andconsequently direct the first respondent to grant an order of stayfrom collecting any levied tax amount much less 20% as mentioned inthe impugned order / proceedings issued by the second respondenttill pending disposal of the appeal with CIT-Appeals 2, Madurai. O R D E R https://hcservices.ecourts.gov.in/hcservices/ The writ petitioner suffered an order of assessment. He filedan appeal dated 29.12.2017 and the same is pending before the appellate authority. The writ petitioner has remitted a sum ofRs.2,00,000/- on 12.03.2017. The writ petitioner undertakes toremit further sum of Rs.1,00,000/- within the period of 10 daysfrom today (28.03.2018). This undertaking given by the writpetitioner is recorded. 2.The appellate authority is directed to dispose the appealfiled by the writ petitioner within a period of two months from thedate of receipt of a copy of this order. Since the writ petitionerhas undertaken to deposit a further sum of Rs.1,00,000/- within theperiod of 10 days, the impugned order shall be put on hold till thedisposal of the appeal. 3.Accordingly, the writ petition is allowed. No costs.Consequently, the connected miscellaneous petitions are closed. Sd/-Assistant Registrar(CO) /True copy/ To Sub Assistant Registrar 1.The Commissioner of Income Tax (Appeals – 2) Income Tax Building, V.P.Rathinasamy Road, Bibikulam, Madurai. 2.The Assistant Commissioner of Income Tax (Non Corporate Circle 2 ) Income Tax Building, V.P.Rathinasamy Road, Bibikulam, Madurai. +1cc to Mr. V. Raghavachari, Advocate, SR.No.59353. MM W.P.(MD) No.7063 of 201828.03.2018 RAM/RSK SKN/SAR 3/23.05.2018/2P/4C