R.selvam v. The Deputy Commissioner Of Income Tax,Circle 1 (1), Income Tax Office

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE DR. JUSTICE ANITA SUMANTH R.SELVAM, Prop Sri Venkateswarra Company,No.15, New Kandhappa Colony,Annadanapatty, Salem 636 002... Petitioner Vs. The Deputy Commissioner of Income Tax,Circle 1 (1), Income Tax Office, No.3, Gandhi Road, Salem 636 002... Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India praying for issunace of a Writ ofCertiorari to call for the records on the file of therespondent in PAN. and quash the impugned order No.ITBA/ AST/ S/ 143(3)/ 2019-20/ 1021838218 (1) dated 6.12.2019passed u/s. 143(3) of the Income Tax Act 1961 by therespondent as illegal. Heard Mr.Kumar, learned counsel for the petitioner andMr.A.P.Srinivas, learned Senior Standing Counsel for therespondent. 2. The petitioner challenges an order of assessmentpassed under the provisions of the Income Tax Act, 1961 (inshort ‘Act’) dated 06.12.2019. Admittedly, the petitioner hasavailed of appellate remedy and the appeal is pending beforethe first Appellate Authority. 3. In such circumstances, the present Writ Petition isnot maintainable and the same is closed. 4. Learned counsel for the petitioner points out that ahttps://hcservices.ecourts.gov.in/hcservices/substantial demand has been raised consequent upon the assessment and the assessee is not in a position to remit thesame, seeing as the returned income was much lower than theassessed income. He also points out that the Stay Applicationfiled by the petitioner before the Assessing Authority hasbeen rejected in a mechanical manner calling upon thepetitioner to remit 20% of the disputed demand. This orderdated 10.02.2020 is however not the subject matter ofchallenge before me. 5. The petitioner is granted liberty to approach theAppellate/Administrative Commissioner seeking stay of thedemand and such application, if and when filed, will bedisposed by the Authority before which it is filed, afterhearing the petitioner, in accordance with law. 6. No costs. Connected Miscellaneous Petitions are alsodismissed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar SlToThe Deputy Commissioner of Income Tax,Circle 1 (1), Income Tax Office, No.3, Gandhi Road, Salem 636 002. W.P. No.6081 of 2020and WMP. Nos.7146 & 7147 of 2020 A.SK(01/10/2020)