Income Tax Case

No.3386 Kattumadhappur Primary AgriculturalCooperative Credit Society Ltd.,Rep.by its Secretary,G.Lathadevi. ... Petitioner vs. 1.The Commissioner, Income Tax (Appeals) -3, Coimbatore. 2.The Income Tax Officer, Ward-2(2), TPR, Income Tax Office, No.121, 60 Feet Road, Tiruppur – 641 602. ... Respondents Writ Petition filed under Article 226 of the Constitution ofIndia praying to issue Writ of Mandamus, directing the 1[st]respondent to entertain the petitioner society appeal dated11.01.2019 and dispose the same on merits without insisting todeposit of 20% of the demand. This writ petition is filed seeking for mandamus directingthe first respondent to entertain the appeal dated 11.01.2019filed against the order of assessment made by the AssessingOfficer dated 19.12.2018, without insisting to deposit 20% ofthe demand. 2. Mr.A.P.Srinivas, learned standing counsel, who takesnotice for the respondents submitted that there is no conditionsstipulated in the Statute for making pre-deposit of 20% of thedemand and therefore, the apprehension of the petitioner is notwell founded. Page No. 1/2 https://hcservices.ecourts.gov.in/hcservices/ 3. The learned counsel for the petitioner submitted that theabove submission made by the learned standing counsel for therespondents may be recorded and the writ petition may be closed. 4. Accordingly, this Writ Petition is closed, by recordingthe above said submission made by the learned standing counselfor the respondents. No costs. Sd/- Asst.Registrar (CS III ) /true copy/Sub Asst. RegistrarmkTo 1.The Commissioner, Income Tax (Appeals) -3, Coimbatore.2.The Income Tax Officer, Ward-2(2), TPR, Income Tax Office, No.121, 60 Feet Road, Tiruppur – 641 602.+1 cc to Mr.C.Prakasam Advocate sr96894+1 cc to Mr.A.P.Srinivas Advocate sr97282W.P.No.32529 of 2019aa26/12/2019 Page No. 2/2