S.a.bhimaraja v. The Commissioner Of Income Tax-Iv

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 05.02.2010 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.2148 of 2010& M.P.Nos.1 & 2 of 2010 S.A.Bhimaraja ... Petitioner -vs- 1.The Commissioner of Income Tax-IV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2.The Joint Commissioner of Income Tax Salary Range IV, Nungambakkam High Road, Chennai 600 034. ... Respondents Prayer: This petition has been filed seeking for a writ ofCertiorari calling for the records pertaining to notice bearingPAN:AEFPB566POJ for Assessment Year 2007-2008, dated 30.12.2009issued to the petitioner herein by the Joint Commissioner ofIncome-tax, Salary Range IV, Chennai 600 034, the second respondentherein and quash the same. For Petitioner : Mr.V.S.Jayakumar For Respondents : Mr.Patty P.Jagananathan O R D E R This petition has been filed challenging the notice bearingPAN:AEFPB566POJ for the Assessment Year, 2007-2008, dated30.12.2009, issued to the petitioner herein by the JointCommissioner of Income-tax, Salary Range IV, Chennai, the secondrespondent herein. 2. By the impugned notice, dated 30.12.2009, issued by thesecond respondent a sum of Rs.1,15,71,391/- has been demanded asthe Income Tax and the interest thereon for the assessment year2007-2008, under Section 156 of the Income Tax Act, 1961. It hasbeen stated that against the said demand the petitioner has filedhttps://hcservices.ecourts.gov.in/hcservices/an appeal and it is pending before the Commissioner of Income Tax(Appeals VI), Chennai, the appellate authority, the firstrespondent herein. 3.In such circumstances, the writ petition is disposed of witha direction to the Commissioner of Income Tax (Appeals VI),Chennai, to dispose of the appeal filed by the petitioner, on20.01.2010, challenging the order of assessment and the demand forthe assessment year, 2007-2008, and to pass appropriate ordersthereon, on merits and in accordance with law, within a period ofeight weeks, from the date of receipt of a copy of this order.Subject to the condition that the petitioner shall pay 1/3rd of thetotal amount demanded by the second respondent, by his impugnednotice of demand, dated 30.12.2009, before the second respondent,within a period of two weeks, from the date of receipt of a copy ofthis order. If the petitioner does not comply with the directionof this Court to pay 1/3rd of the amount demanded by way of theimpugned notice, dated 30.12.2009, it would be open to therespondent to initiate appropriate action against the petitioner,as per law. 4. The writ petition is disposed of. No costs. Consequently,connected miscellaneous petitions are closed. Smi Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. To 1.The Commissioner of Income Tax-IV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2.The Joint Commissioner of Income Tax, Salary Range IV, Nungambakkam High Road, Chennai 600 034. 3. The Commissioner of Income Tax (Appeals VI)Chennai 1 cc to Mr.V.S. Jayakumar, Advocate, SR. 19081 cc to Mr. Patty B. Jeganathan, Sr. Standing counsel in IT. SR. 7831W.P. No.2148 of 2010 DM (CO)kk 12/1https://hcservices.ecourts.gov.in/hcservices/