N.karuppusamy v. The Income Tax Officer, Office Of The Income Tax Officer, Ward-I

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.03.2019CORAM: THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSEW.P.(MD)No.15881 of 2015 N.Karuppusamy... Petitioner Vs 1.The Income Tax Officer, Office of the Income Tax Officer, Ward-I, No.16A, Chinandan Koil Road, Karur. 2.The Commissioner of Income Tax (Appeals)-I, Trichy Office of the Commissioner of Income Tax (Appeals)-I, Trichy, No.44, Williams Road, Cantonment, Tiruchirapalli. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus, to call for therecords pertaining to the order in PAN : dated 21.05.2015passed by the 1[st] respondent and consequential recovery proceedingsinitiated against the petitioner for PAN: vide noticeu/s. 226(3) dated 05.06.2015 and letter by the 1[st] Respondent dated17.08.2015 for PAN: and quash the same as arbitrary anddirect the 2[nd] respondent to dispose the appeal in ITA No. 75/2015-16filed by the petitioner , within the time framed by this Court. ORDER It is represented by the learned counsel for the petitionerthat subsequent to filing of this Writ Petition, an appeal was filedagainst the assessment order, which was disposed of by theCommissioner of Income Tax (Appeals) on 20.07.2018. It is alsofurther submitted that aggrieved by the order passed by theCommissioner of Income Tax (Appeals), an appeal has also beenpreferred before the Income Tax Appellate Tribunal in ITA No.2400 of2018/CHNY, which is now pending before the Tribunal. The learnedcounsel for the petitioner further submitted that this Court by itsinterim order dated 03.09.2015 in W.M.P.(MD)No.1 of 2015 in WP.(MD)No.15881 of 2015 directed the parties to maintain status-quo. 2.The learned counsel for the petitioner has now made anendorsement in the Court bundle to that effect that the Writhttps://hcservices.ecourts.gov.in/hcservices/Petition has now become infructuous, in view of the disposal of theappeal by the commissioner of Income Tax (Appeals) and the pendency of the appeal filed by the petitioner before the Income TaxAppellate Tribunal. But at the same time, he sought for extensionof the status-quo granted by this Court by its earlier interim orderdated 03.09.2015 in M.P.(MD)No.1 of 2015 for a limited period of twoweeks to enable him to approach the Income Tax Appellate Tribunalfor stay. Acceding to his request, this Court disposes of the WritPetition as infructuous. However, this Court grants stay ofrecovery of the demand made by the respondent only for a limitedperiod of two weeks from this day. No costs. Consequently,connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS-II) /True Copy/ Sub Assistant Registrar To1.The Income Tax Officer, Office of the Income Tax Officer, Ward-I, No.16A, Chinandan Koil Road, Karur.2.The Commissioner of Income Tax (Appeals)-I, Trichy Office of the Commissioner of Income Tax (Appeals)-I, Trichy, No.44, Williams Road, Cantonment, Tiruchirapalli.+1cc to Mr.N.Dilipkumar, Advocate, SR.No.51863 SP/19.03.2019/ 2P/4C W.P.(MD)No.15881 of 2015andMP.(MD)Nos.1 and 2 of 2015 05.03.2019