Near Periyar Bus Stand,Madurai 625 001Tamil Nadu v. The Income Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:20.02.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)No.3430 of 2020 and W.M.P.(MD) Nos.2885 & 2886 of 2020 Arulmighu Koodal Alagar Perumal Temple Rep. by Assistant Commissioner/ Executive Officer, No.1, Koodal Alagar Perumal Koil Street, Near Periyar Bus stand,Madurai 625 001Tamil nadu. Vs. 1) The Income Tax Officer, (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 ... Petitioner 2) The Commissioner of Income Tax (Appeals-2), Income Tax Buildings, V.P.Rathinasamy Road, V.P.Rathinasamy Road, Bibikulam, Madurai.... Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitutionof India to issue a Writ of Certiorarified Mandamus, to call for therecords under DIN and Letter No.ITBA/COM/F/172019-2020/1024822732(1) on the file of 1[st] Respondent dated 06-02-2020 mandating thepetitioner to pay 20 percent of the disputed demand of income tax inrespect of assessment year 2017-2018 in respect to the PAN NumberAABAA6383N and to quash the same as illegal, void, incompetent anddirect the 2[nd] respondent to dispose of the appeal filed by thepetitioner on 22-01-2020 under section 246A of Income Tax Act 1961challenging the order passed by the 1[st] respondent under section 144of the Act by forbearing the 1[st] Respondent from insisting thepetitioner to remit 20 percent of the disputed demand of Income Taxin respect of assessment year 2017-18. For Petitioner : Mr.S.Manohar For Respondents : Mrs.S.Srimathy, Standing Counsel ****** https://hcservices.ecourts.gov.in/hcservices/ O R D E R Mrs.S.Srimathy, learned standing counsel takes notice on behalfof the respondents. 2. By consent, the writ petition is taken up for final disposalat the admission stage itself. 3. The writ petition is directed against the order DIN andLetter No.ITBA/COM/F/172019-2020/1024822732(1) dated 06-02-2020passed by the first respondent herein. When the assessment order waspassed against the petitioner dated 26.12.2019, demanding a sum ofRs.3,47,14,400/- (Rupees Three Crores Forty Seven Lakhs FourteenThousand and Four hundred only) against which an appeal has beenfiled on 22.01.2020 before the Commissioner of Income Tax (Appeals),wherein a petition was also filed under Section 246A of the IncomeTax Act of 1961 before the second respondent. The second respondenthad also passed the impugned order, dated 06.02.2020 directing thepetitioner to pay 20% of the demand, on payment of which the demandfor the balance 80% would be stayed. Aggrieved by the said order,the writ petition has been filed. 4. According to the petitioner, demand notice itself is notmaintainable. 5. Upon instructions, the learned standing counsel appearingfor Revenue, stated that it was an usual order, directing 20% of theamount demanded to be paid. However, considering the fact that thepetitioner is a Temple and the demand amount is huge, without goinginto the merits of the case, the second respondent is directed todispose of the appeal within a period of eight weeks from the dateof receipt of a copy of this order. Till which time, the demandnotice should be kept in abeyance. 6. With the above observations, the writ petition standsdisposed of. No costs. Consequently, connected miscellaneouspetitions are closed. // True Copy // Sd/- Assistant Registrar (Records) Sub Assistant Registrar(CS) sts https://hcservices.ecourts.gov.in/hcservices/ To 1) The Income Tax Officer, (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 2) The Commissioner of Income Tax (Appeals-2), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai. Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai. +1 CC to M/s.S.SRIMATHI, Advocate ( SR-7400[F] dated 20/02/2020 ) 6. With the above observations, the writ petition standsdisposed of. No costs. Consequently, connected miscellaneouspetitions are closed. // True Copy // Sd/- Assistant Registrar (Records) Sub Assistant Registrar(CS) sts https://hcservices.ecourts.gov.in/hcservices/ To 1) The Income Tax Officer, (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 2) The Commissioner of Income Tax (Appeals-2), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai. Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai. +1 CC to M/s.S.SRIMATHI, Advocate ( SR-7400[F] dated 20/02/2020 ) +1 CC to M/s.S.MANOHAR, Advocate ( SR-7689[F] dated 21/02/2020 ) Order made in W.P(MD)No.3430 of 2020 Dated: 20.02.2020 KK/12.03.2020/ 3P- 5C