R.j.v.kaiwar v. The Chief Commissioner Of Income Tax

In the High Court of Judicature at Madras Dated :: 10.08.2015 Coram :: The Hon'ble Mr. Justice R.MAHADEVANWrit Petition Nos: 24532 & 24533 of 2015 R.J.V.Kaiwar Vs ... Petitioner in both the W.Ps. 1 The Chief Commissioner of Income Tax Chennai - 4 Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034. 2 The Principal Commissioner of Income Tax Chennai - 6, Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034 3 The Commissioner of Income Tax (Appeals) - 15 Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034 4 The Joint Commissioner of Income Tax Non Corporate Range - 15 Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034. 5 The Income Tax Officer Non Corporate Ward - 15, Income Tax Department, 121 Mahatma Gandhi Road Chennai - 600 034. ... Respondents in both the W.Ps. Writ petitions filed under Article 226 of the Constitution ofIndia praying for issuance of a writ of Certiorarified mandamusseeking for a direction to call for the records of the 5th Respondentto quash the impugned orders in PAN. dated 28.07.2015 u/s226(3) of the Income Tax Act, 1961 and consequently direct the First,Second, Fourth and Fifth Respondents not to proceed further in thematter of recovery of the disputed arrears consequently direct therefund of the money recovered from the bank account forthwith pendinghttps://hcservices.ecourts.gov.in/hcservices/disposal of the First Appeal before the Third Respondent. For petitioner inboth W.Ps.:: Mr.S. SridharFor respondents inboth W.Ps.:: Mr.Rajasekar,Standing Counsel COMMON ORDER Heard Mr.S.Sridhar, learned counsel for the petitioner andMr.Rajasekar, learned Standing counsel, who took notice for therespondents and with their consent, the main writ petition is takenup for disposal. 2. These writ petitions have been filed by the petitionerchallenging the impugned notices in PAN. ,dated28.07.2015, passed by the fifth respondent herein. 3. The grievance of the petitioner is that as against the orderof assessment under section 143(3) of the I.T.Act he preferred anappeal for the year 2011-12, under Section 146 of the TNVAT Act,which is pending before the third respondent. The petitioner alsomoved a stay petition before the fifth respondent who directed to pay50% of the demand and the same was challenged before the fourthrespondent who reduced the same to 25% payable in eight installmentsby order dated 1.09.2014. The said order was placed before the secondrespondent and though a considerable time had been sought for by thepetitioner in the stay application, without assigning proper reason,the second respondent rejected the request of the petitioner by orderdated 24.07.2015 and an attachment notices dated 28.07.2015 had beenissued to their bankers. Challenging the said notices, petitioner isbefore this court. 4. I have heard the learned standing counsel for the respondentson the above aspects. 5. Considering the submissions made by the learned counsel forthe petitioner, without going into the merits of the claim agitatedby both the parties, this Court is inclined to direct the AppellateAuthority, who is the third respondent herein, to dispose of theappeal for the year 2011-12, after affording due opportunity to thepetitioner, on merits and in accordance with law, within a period ofsix weeks, from the date of receipt of a copy of this order.However, it is made clear that this Court is not expressing anyopinion on the directions as well as the concessions granted by thefourth respondent and the order passed by the second respondentreferred above. With the above observations, these writ petitions are disposedof. No costs. Consequently, connected miscellaneous petitions areclosed. Sd/- Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ True Copy Sub Assistant Registrar smi To, With the above observations, these writ petitions are disposedof. No costs. Consequently, connected miscellaneous petitions areclosed. Sd/- Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ True Copy Sub Assistant Registrar smi To, 1 The Chief Commissioner of Income Tax, Chennai - 4 Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034. 2 The Principal Commissioner of Income Tax Chennai - 6, Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034 3 The Commissioner of Income Tax (Appeals) - 15 Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034 4 The Joint Commissioner of Income Tax Non Corporate Range - 15 Income Tax Department, 121 Mahatma Gandhi Road, Chennai - 600 034. 5 The Income Tax Officer Non Corporate Ward - 15, Income Tax Department, 121, Mahatma Gandhi Road Chennai - 600 034. 1 cc to Mr. S. Sridhar, Advocate Sr.No.41459 1 cc to Mr. T.Pramod Kumar Chopda, Advocate Sr.No.41387 W.P. Nos. 24532 & 24533 of 2015 ts(co) pmk.27.8.2015 https://hcservices.ecourts.gov.in/hcservices/