M/S Srivatchaa Shelter v. Income Tax Officer, Non Corporate Ward 2(4), Wanaparthy Block, Iii Floor Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE Hon'ble Mr.JUSTICE M. DURAISWAMYW.P.No.5482 of 2016andWMP No.4828 of 2016 M/s Srivatchaa Shelter,No.14/24, Second Street,AWO SAI, Dhandayuthapani Nagar,Kotturpuram,Chennai – 600 085rep by its Partner.... Petitionervs Income Tax Officer,Non Corporate Ward 2(4),Wanaparthy Block, III floorRoom No.319, Aayakar Bhavan,No.121, Nungambakkam High Road,Chennai – 600 032 ..... Respondent Writ Petition filed under Article 226 of the Constitution ofIndia praying this Court to issue a Writ of CertiorarifiedMandamus to call for the records of the respondent in hisproceedings leading to passing of order dated 24.07.2015, quashthe same and direct the respondent to pass a stay order on thebasis of CBDT instruction No.96/1969. For petitioners:Mr.S. Sathiyanarayananfor Mrs. Hema Murali KrishnanFor respondents:Mr.T. RavikumarStanding CounselORDER The petitioner has filed the above writ petition to issue aWrit of Certiorarified Mandamus to call for the records of therespondent in his proceedings leading to passing of order dated24.07.2015, quash the same and direct the respondent to pass astay order on the basis of CBDT instruction No.96/1969. https://hcservices.ecourts.gov.in/hcservices/ 2.It is the case of the petiitonier that withoutfollowing CBDT Instruction No.96 of 1999, the impugned orderdated 24.07.2015 was passed by the respondent. 3.Mr.T. Ravikumar, learned Standing Counsel, appearingfor the respondent, submitted that after passing of the orderdated 24.07.2015, the same was modified by the respondent by itsOrder dated 13.01.2016, thereby, directing the petitioner to pay50% of the tax. By Order dated 24.07.2015, the petitioner wasdirected to pay the entire tax, which was modified by therespondent, in its order dated 13.1.2016, to pay only 50% ofthe tax. 4.With regard to the order passed on 13.01.2016, thepetitioner has not stated anything in the affidavit, filed insupport of the writ petition. Since the order dated 24.07.2015,was modified by the respondent, the petitioner cannot challengethe order dated 24.07.2015. In all fairness, the petitionersshould have stated about the order dated 13.01.2016, passed bythe respondent, in the affidavit, filed in support of the writpetition. Suppressing the order dated 13.01.2016, the petitionerhas filed the writ petition, challenging the order dated24.07.2015, which is not in existence. 5.In these circumstances, the writ petition is liable tobe dismissed and the same is dismissed. No costs. Consequently,the connected MP is closed. Sd/- Assistant Registrar(VI) //True Copy// Sub Assistant Registrar sr To Income Tax Officer,Non Corporate Ward 2(4),Wanaparthy Block, III floorRoom No.319, Aayakar Bhavan,No.121, Nungambakkam High Road,Chennai – 600 032 +1cc to M/s. S. Sathiyanarayanan, Advocate, S.R.No.10898+1cc to Mr.T. Ravikumare, Advocate, S.R.No.10858RSK(CO)EU(29/02/2015) W.P.No.5482 of 2016