Pipefield, Rep. By Its v. Commissioner Of Income Tax (Appeals), Non. Corporate Ward 19(4) Che
High Court
13 Aug 2020 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Pipefield, Rep. By Its v. Commissioner Of Income Tax (Appeals), Non. Corporate Ward 19(4) Che
Date of order
13 Aug 2020
Assessment year(s)
2019-20
Outcome
Other
Case summary
In Pipefield, Rep. By Its v. Commissioner Of Income Tax (Appeals), Non. Corporate Ward 19(4) Che, the High Court (2020) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.08.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.6235 & 6240 of 2020andWMP. Nos.7339 & 7349 of 2020
Steel House , Represented by its Partner Mr. S. Madhusudan, No. 11, Gangai Amman Kovil Street, Kodambakkam, Chennai 600 024. .. Petitioner in
W.P. No.6235 of 2020
PIPEFIELD, Rep. by its Partner , A.Sankaralingam,No.11, Gangai Amman Kovil Street,Kodambakkam, Chennai 600 024.
.. Petitioner inVs.
W.P. No.6240 of 2019
1. Commissioner of Income Tax (Appeals), Non. Corporate Ward 19(4) CHE No. 121, Mahatma Gandhi Road , Nungambakkam, Chennai 600 034.
2. Income Tax Officer, Non-Corporate Ward 19(5) CHE No. 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. .. Respondents in both WPs
Common Order: Writ Petitions filed under Article 226 of theConstitution of India praying to Writ of Certiorari to call forthe records on the file of the Respondents and quash theimpugned order in ITBA / COM / F / 17 / 2019-20 / 1025771267 and1025772682 (1) dated 26.02.2020 passed by the 2[nd] Respondent asillegal and without jurisdiction.
For Petitioner : Mr.S.Udayakumar
For Respondent : Mrs.Hema Muralikrishnan, Senior Standing Counsel
https://hcservices.ecourts.gov.in/hcservices/
C O M M O N O R D E R
Learned counsel for the petitioners has placed on recordpetitions for stay of the demand arising from an orders ofassessment dated 26.02.2020 in relation to assessment year 2019-20. The seal on the petitions is that of the Income TaxOfficer. Let these stay petitions be transferred to the Officeof the Commissioner of Income Tax (Appeals), before whom thepetitioners’ appeals are pending. Let the stay applications bedisposed within a period of four weeks from today, i.e., on orbefore 14.09.2020, after hearing the petitioners, eithervirtually or by way of physical hearing as may be mutuallyconvenient to the parties. There shall be an order of interimstay of recovery till 14.09.2020.
2. The Writ Petitions are disposed in the aforesaid terms.No costs. Connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar
//True Copy//
Sub Assistant Registrar
To1. Commissioner of Income Tax (Appeals), Non. Corporate Ward 19(4) CHE No. 121, Mahatma Gandhi Road , Nungambakkam, Chennai 600 034.
2. Income Tax Officer, Non-Corporate Ward 19(5) CHE No. 121 Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.
+2cc to Mr.S.Udayakumar, Advocate Sr.No.26592 & 26593
W.P. Nos.6235 & 6240 of 2020andWMP. Nos.7339 & 7349 of 2020
ssv (co)rr ii (10/09/2020)
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