R. Thangarajan v. The Assistant Commissioner Of Income Tax, Non-Corporate Circle 6, Chennai – 600 006

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.03.2016 CORAM THE Hon'ble Mr.JUSTICE M. DURAISWAMY W.P.No.9498 of 2016WMP No.8541 of 2016 R. Thangarajan.... Petitionervs 1. The Assistant Commissioner of Income Tax, Non-Corporate Circle 6, Chennai – 600 006 2. The Manager, South Indian Bank, Adyar Branch, 11, 2[nd] Main Road, Gandhi Nagar, Adyar, Chennai – 600 020.... Respondents Writ Petition filed under Article 226 of the Constitution ofIndia praying this Court to issue a Writ of Mandamus forbearingthe respondents from in any manner withdrawing funds towards theCheques obtained from the petitioner under force dated 15.03.2016and 24.03.2016 under Account No.0509053000001965 of thepetitioner maintained with the second respondent branch. For petitioner:Mr.S. Sundaresan For respondents :Mr.Arun Kurian Josephfor Mr.T. Ravikumar Standing Counsel The petitioner has filed the above writ petition to issue aWrit of Certiorarified Mandamus to call for the records of thesecond respondent in his Order C.No.IV/16/05/2015-HPU dated30.12.2015 and quash the same and direct the respondents not toenforce the impugned order issued by the second respondent. https://hcservices.ecourts.gov.in/hcservices/ 2. The main contention of the petitioner is that withoutserving the Assessment Order, the first respondent had obtainedthe cheques dated 15.3.2016 and 24.03.2016. 3.When the matter is taken up for hearing, Mr.Arun KurianJoseph, learned Standing Counsel, appearing for the respondents,submitted that the Assessment Order was already served on therepresentative of the petitioner on 31.03.2015 itself i.e., thedate, on which, the Assessment Order was passed. 4.Mr.S. Sundaresan, learned counsel for the petitionersubmitted that the petitioner has not received the impugnedorder, alleged to have been served on the petitioner'srepresentative. However, the learned counsel submitted that iftwo weeks time is granted to file an appeal, he would file anappeal as against the impugned order and in such an event, therespondent may be directed not to present the cheques forcollection, till filing of the appeal. 5.Mr.Arun Kurian Joseph, learned Standing Counsel,appearing for the respondents, submitted that in the event of thepetitioner filing an appeal, as against the order dated31.03.2015 within a period of two weeks, the first respondentshall not present the cheques for collection. 6.Having regard to the submissions made by the learnedcounsel on either side, I give liberty to the petitioner to filean appeal as against the order dated 31.3.2015 witin a period oftwo weeks from the date of receipt of copy of this order and tillsuch time, the first respondent is directed not to present thecheques for collection. With this observation, the writ petitionis disposed of. No costs. Consequently, connected MP is closed. Sd/- Asst.Registrar (CO) sr /true copy/Sub Asst. Registrar To 1. The Assistant Commissioner of Income Tax, Non-Corporate Circle 6, Chennai – 600 006 2. The Manager, South Indian Bank, Adyar Branch, 11, 2[nd] Main Road, Gandhi Nagar, Adyar, Chennai – 600 020 1 cc to M/s. S. Sundaresan, Advocate, Sr. 169001 cc to M/s.T. Ravikumar, Advocate, Sr. 16947 W.P.No.9498 of 2016 SNS (CO)kk 28/3