New Raja Traders,Rep. By v. The Principal Commissioner Of Income Tax, Trichy – 1. Trichy – 1

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:20.02.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)No.3448 of 2020 and W.M.P(MD)No.2901 of 2020 New Raja Traders,Rep. by Partner,Mr.Ashok Mukundan969/172, Kovai Road, Karur... Petitioner Vs. 1.The Principal Commissioner of Income Tax, Trichy – 1. Trichy – 1. 2.The Commissioner of Income Tax (Appeals), CIT(A),Trichy. CIT(A),Trichy. 3.The Assistant Commissioner of Income Tax, Circle -2(1),Trichy. Circle -2(1),Trichy. 4.The Income Tax Officer, Ward No.1, Karur.... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus, calling for therecords pertaining to the impugned order of the first respondentdated 11.02.2020 and quash the same as illegal and consequentlyforbear the respondents from proceeding further in any manneragainst the petitioner pursuant to the assessment order dated16.12.2019 for the year 2017-2018 passed by the third respondent. For Petitioner : Mr.AR.L.Sundaresan, Senior Counsel for Mr.J.Anandkumar For Respondents : Mr.D.Nilipkumar ORDER Mr.N.Dilipkumar, learned standing counsel takes notice for therespondents. 2. By consent, the writ petition is taken up for disposal atthe admission stage itself. 3. This Writ petition has been filed praying for issuance of aWrit of Certiorarified Mandamus, calling for the records pertainingto the impugned order of the first respondent dated 11.02.2020 andquash the same as illegal and consequently forbear the respondentsfrom proceeding further in any manner against the petitionerpursuant to the assessment order dated 16.12.2019 for the year 2017-2018 passed by the third respondent. 4. The Writ Petition is filed challenging the order dated11.02.2020 passed in the stay petition filed by the petitioner bythe first respondent. There is a demand of disputed tax andhttps://hcservices.ecourts.gov.in/hcservices/ interest aggregate to Rs.3,26,14,508/-. Out of the said sum, thepetitioner had already paid a sum of Rs.17,25,000/- being 5% of thetotal disputed amount pursuant to the assessment framed by theDeputy Commissioner of Income Tax, Circle -2, Trichy. 5. According to the learned Senior Counsel appearing for thepetitioner, the very demand is raised even without giving anopportunity of hearing to the petitioner. It is stated that everyprocess is through on-line and even before the petitioner wouldupload his application, the portal is closed. Though this wasexplained in person before the first respondent and pleaded for astay, the impugned order came to be passed. 6. Heard the learned senior counsel appearing for thepetitioner and the learned standing counsel appearing for therespondents. 7. After hearing both sides, as agreed by both parties, inaddition to the amount already paid namely Rs.17,25,000/-, thepetitioner is directed to pay another sum of Rs.10,00,000/-(RupeesTen Lakhs Only), on or before 20.03.2020 as a condition precedent.On such payment, the demand notice is stayed till the disposal ofthe appeal by the second respondent Commissioner of Income Tax(Appeals), Trichy. The second respondent is also directed todispose of the appeal in expedition, on merits and in accordancewith law. With the above direction, the Writ Petition is disposed of.No Costs. Consequently, connected Miscellaneous Petition is closed.Sd/- Assistant Registrar (CS-III) / /2020 Sub Assistant Registrar(CS) pmTo: 1.The Principal Commissioner of Income Tax,Trichy – 1. 2.The Commissioner of Income Tax (Appeals),CIT(A),Trichy. 3.The Assistant Commissioner of Income Tax,Circle -2(1),Trichy. 4.The Income Tax Officer,Ward No.1, Karur. +1 CC to M/s.J.ANANDKUMAR, Advocate ( SR-7300[F] dated 20/02/2020 )+1 CC to M/s.N.DILIP KUMAR, Advocate ( SR-7341[F] dated 20/02/2020 ) SMA/28/02/2020/2P/7C With the above direction, the Writ Petition is disposed of.No Costs. Consequently, connected Miscellaneous Petition is closed.Sd/- Assistant Registrar (CS-III) / /2020 Sub Assistant Registrar(CS) pmTo: 1.The Principal Commissioner of Income Tax,Trichy – 1. 2.The Commissioner of Income Tax (Appeals),CIT(A),Trichy. 3.The Assistant Commissioner of Income Tax,Circle -2(1),Trichy. 4.The Income Tax Officer,Ward No.1, Karur. +1 CC to M/s.J.ANANDKUMAR, Advocate ( SR-7300[F] dated 20/02/2020 )+1 CC to M/s.N.DILIP KUMAR, Advocate ( SR-7341[F] dated 20/02/2020 ) SMA/28/02/2020/2P/7C https://hcservices.ecourts.gov.in/hcservices/