Income Tax Case

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.10.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.13795 of 2020andWMP. Nos.17144 and 17145 of 2020 Sahana Jewellery Exports Pvt Ltd.,Rep. By its Managing Director ,Mr.D.R.Ragunath, No.600, Raja Street, Coimbatore – 641 001. .. Petitioner Vs 1.Income Tax Officer, Corporate Ward-3, No.63, Race Course Road, Coimbatore. Corporate Ward-3, No.63, Race Course Road, Coimbatore. 2.Principal Commissioner of Income Tax -1, No.63, Race Course Road, Coimbatore. No.63, Race Course Road, Coimbatore. 3. The Commissioner of Income Tax (Appeals), 3 Race Course Road, Coimbatore – 641 018. (R3 impleaded by order dated 09/10/2020) … Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India praying to Writ of Certiorarified Mandamusto call for the records on the file of the First Respondentrelating to the application made by the petitioner for stay ofdemand for the assessment year 2017-18 and quash the order ofthe First Respondent in PAN /2019-20 in DIN & LetterNo.ITBA/Com/F/17/2019-20/1024361058(1) dated 28.01.2020 for theAssessment year 2017-18 along with the consequential order ofthe Second Respondent dated 09.03.2020 in C.No.117/PCIT-1/CBE/AAECS7045N/2019-20 and direct the First Respondent not totreat the Petitioner as an assessee in default pending disposalof the appeal filed by the Petitioner before the Commissioner ofIncome Tax (Appeals), Coimbatore. 1 For Petitioner : Mr.Thanjai P.N.Chezhian For Respondent : Ms.A.P.Srinivas, Senior Standing CounselO R D E R Heard. Mr.Thanjai P.N. Chezhian, learned counsel for thepetitioner and Mr.A.P. Srinivas, learned Senior Standing Counselfor the respondent. 2. The Petitioner has filed an application for stay ofdisputed demand arising from an orders of assessment dated30.12.2019 passed in terms of the provisions of the Income TaxAct, 1961. 3. Mr.A.P. Srinivas, learned senior standing counsel wouldsubmit that Commissioner of Income Tax (Appeals) will dispose thestay application within a period of four (4) weeks from todayafter hearing the petitioner either over video conference orphysical hearing as may be mutually convenient to the parties.Let the petitioner be heard and orders be passed on or before20.11.2020. There shall be an order of interim stay of recoverytill 20.11.2020. 4. This Writ Petition is disposed in the aforesaid terms.Connected Miscellaneous Petition is closed. No costs. Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar rkp 2 To1.Income Tax Officer, Corporate Ward-3, No.63, Race Course Road, Coimbatore. 2.Principal Commissioner of Income Tax -1, No.63, Race Course Road, Coimbatore. 3. The Commissioner of Income Tax (Appeals), 3 Race Course Road, Coimbatore – 641 018. +1 cc to Mr.Thajai P.N.Chezhian Advocate sr33715+1 cc to Mr.A.P.Srinivas Advocate sr33719 W.P. No.13795 of 2020 and WMP. Nos.17144 and 17145 of 2020 rld(co)aa09/11/2020 3