M/S.alpha Foundation For Education Research v. The Commissioner Of Income-Tax (A) – Tiruchirappalli

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT CORAM THE HONOURABLE MR.JUSTICE R.SUBBIAH M/s.Alpha Foundation for Education Research,represented by Dr.R.Palani, Chairman,Alpha Avenue, Sudhana Nagar,K.K.Nagar, Airport Post, Tiruchirappalli-620 021. ... Petitioner Vs. 1. The Commissioner of Income-tax (A) – Tiruchirappalli, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 2. The Commissioner of Income-tax-II, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 3. The Joint Commissioner of Income-tax, Range IV, Tiruchirappalli-620 001. ... Respondents Tiruchirappalli-620 001. ... Respondents Writ Petition filed under Article 226 of the Constitution ofIndia praying for issuance of a Writ of Certiorarified Mandamus tocall for the records pertaining to notice bearing PAN.No. , AY 2011-12 dated 31.03.2014 by the Joint Commissioner ofIncome Tax, Trichy and quash the same as illegal and to direct thefirst respondent to take up the appeal and stay application filedbefore him out of turn. ORDER This writ petition is filed for a Writ of CertiorarifiedMandamus to call for the records pertaining to notice bearingPAN.No.AABTA 8419N, AY 2011-12 dated 31.03.2014 by the Jointhttps://hcservices.ecourts.gov.in/hcservices/Commissioner of Income Tax, Trichy and quash the same as illegaland to direct the first respondent to take up the appeal and stayapplication filed before him out of turn. 2.Though very many contentions have been raised in this writpetition, at the time of arguments, the learned counsel for thepetitioner submitted that if a direction is given to the firstrespondent to dispose of the appeal preferred by the petitioner asagainst the impugned notice of the first respondent, that wouldsuffice. Further, the learned counsel for the petitioner submittedthat till the disposal of the appeal, the respondents may beinstructed not to proceed with any recovery proceedings. 3.The learned counsel for the respondents submitted that thepetitioner may be directed to pay at least 50% of the tax amount. 4.Taking into consideration the submissions made by thelearned counsel on either side, this Court directs the petitionerto pay 50% of the tax amount mentioned in the impugned order,within a period of four weeks from the date of receipt of a copyof this order. On such payment being made, the first respondent isdirected to take up the appeal and dispose of the same, within aperiod of four months thereafter. Till the disposal of the appeal,the respondent is directed not to proceed with any recoveryproceedings. 5.The writ petition is disposed of accordingly. Consequently,the connected miscellaneous petitions are closed. No costs. Sd/-Assistant Registrar(A.S.,) /True Copy/ To Sub-Assistant Registrar 1.The Commissioner of Income-tax (A) – Tiruchirappalli, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Commissioner of Income-tax-II, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. Cantonment, Tiruchirappalli-620 001. 3.The Joint Commissioner of Income-tax, Range IV, Tiruchirappalli-620 001. +1cc to Mr.R.Krishnamoorthy, Advocate, in SR. No.24946. +2ccs to Mr.P.Thiagarajan, Advocate, in SR. No.24652. KMhttps://hcservices.ecourts.gov.in/hcservices/msm 28.04.2014 p2/7c W.P.(MD)No.7019 of 2014and M.P.(MD)Nos.1 and 2 of 201423.04.2014