N.s.p.knitting Mills,Rep. By Its v. The Commissioner Of Income Tax-Iii

N.S.P.Knitting Mills,Rep. by its Partner, G.Seniiappan,9-A, MGR Nagar, P.N.Road,Tirupur – 641 602.... Petitionerin both WPs. Vs. 1. The Commissioner of Income Tax-III, 63, Race Course Road, Coimbatore – 641 018. 2. The Commissioner of Income Tax (Appeals) II, 63, Race Course Road, Coimbatore – 641 018. 3. The Income Tax Officer, Ward I(3), Tirupur. 4. The Assistant Commissioner of Income Tax, Circle-I, Tirupur. ... Respondents Prayer in W.P.No.30586 of 2004 : Petition filed under Article226 of the Constitution of India to issue a Writ ofCertiorarified Mandamus calling for the records of the firstrespondent in C.No.317(7)/04-05/CIT-III/CBE quash the orderdated 06.10.2004 as well as the consequential notice dated13.10.2004 issued by the fourth respondent under Section 226(3)of the Income Tax Act, 1961 and forbearing the fourth respondentfrom recovering the tax pursuant to the assessment order dated31.03.2004 passed by the third respondent for the assessmentyear 2001-2002 till disposal of the petitioner's appeal dated06.05.2004 pending on the file of the second respondent. Prayer in W.P.No.30587 of 2004 : Petition filed under Article226 of the Constitution of India to issue a Writ ofCertiorarified Mandamus calling for the records of the first https://hcservices.ecourts.gov.in/hcservices/ respondent in C.No.317(5)/04-05/CIT-III/CBE dated 06.10.2004quash the same and forbearing the respondents 3 and 4 fromrecovering the tax pursuant to the assessment order dated31.03.2004 passed by the third respondent for the assessmentyears 1998-99 till disposal of the petitioner's appeal dated19.06.2004 pending on the file of the second respondent. For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel & Mr.A.N.R.Jayaprathap The petitioner has filed these writ petitions challenging acommunication dated 06.10.2004 sent by the first respondent, theAssessing Officer of the petitioner stating that no stay forcollection of tax can be granted for the petitioner's case,pending disposal of the appeal by the Commissioner of Income Tax(Appeals) II. 2.The Court having been prima facie satisfied that theimpugned order is erroneous, admitted the writ petition andgranted an order of interim suspension. The order of interimsuspension is in force till date. It is not clear as to whetherthe appeal has already been disposed of by the Commissioner.However, this Court does not propose to keep the writ petitionpending any longer and the writ petition can be disposed of withthe following the direction: “Accordingly, there will be an order of interim suspensionas granted by this Court till the disposal of the appeal by theCommissioner of Income Tax (Appeals)-II, Coimbatore, the secondrespondent, if the appeal has not yet been disposed of. In theevent the appeal has already been disposed of, it is open to theparties to workout their right in the manner known to law. Nocosts. Consequently, the connected miscellaneous petition isclosed”. abr https://hcservices.ecourts.gov.in/hcservices/ To 1. The Commissioner of Income Tax-III, 63, Race Course Road, Coimbatore – 641 018.2. The Commissioner of Income Tax (Appeals) II, 63, Race Course Road, Coimbatore – 641 018. 3. The Income Tax Officer, Ward I(3), Tirupur. 4. The Assistant Commissioner of Income Tax, Circle-I, Tirupur. +1 CC to Mr.A.P. Srinivas, Advocate sr 57867.W.P.Nos.30586 & 30587 of 2004SJ(CO)sp(05/09/2017)