S.karthikeyan v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.08.2017 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.22643 to 22646 of 2017 and W.M.P.Nos.23755 to 23759 of 2017 S.Uma Shankar ... Petitioner in W.P.Nos.22643 & 22644/17 S.Karthikeyan... Petitioner in W.P.Nos.22645 & 22646/17Vs. 1. The Commissioner of Income Tax (Appeals)-18, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. 2. The Deputy Commissioner of Income Tax, Central Circle-III (i/c), Coimbatore. 3. The Assistant Commissioner of Income Tax, Central Circle-III, 63, Race Course Road, Coimbatore. ... Respondent in all WPs COMMON PRAYER: Writ Petitions filed under Article 226 ofConstitution of India praying to issue Writ of certiorari tocall for the records of the third respondent in AAFPU0364C/CC-3/17-18/CBE,AACHP1597H/CC-3/17-18/CBE,AEEPK4137L/CC-3/17-18/CBE and AEEPK4137L/CC-3/17-18/CBE respectively, and quashthe proceedings dated 16.05.2017 passed therein. For Petitioners: Mr.B.RaveendranFor Respondents: Mr.A.N.R.Jagaprathap, standing counsel COMMON ORDER Heard Mr.B.Raveendran, learned counsel for thepetitioners and Mr.A.N.R.Jagaprathap, learned standing counselaccepting notice on behalf of the respondents, and with the https://hcservices.ecourts.gov.in/hcservices/ consent of either side, the writ petitions itself are taken upfor final disposal. 2. The petitioners have filed these writ petitionschallenging the notices dated 16.05.2017 issued by the thirdrespondent under Section 226(3) of the Income Tax Act, 1961. Byway of impugned notices, the third respondent has directed thepetitioners to deposit the entire tax as per the assessmentorders and produce proof of such payment, failing which, thepetitioners would be treated as assessees in default. Asagainst the order of assessment dated 31.03.2016, thepetitioners have preferred an appeal to the first respondent/theCommissioner of Income Tax (Appeals), Chennai, vide appealpetition dated 25.04.2016, along with a petition for stay ofdemand and this petition is now pending consideration before thefirst respondent. The petitioners brought to the notice of thethird respondent Assessing Officer vide representation dated14.03.2017 about the pendency of the stay petition and requestedto keep the matter in abeyance. However, the third respondenthas issued impugned notices dated 16.05.2017 under Section 226(3) of the Income Tax Act, 1961. 3. Thus, considering the facts of the case, it will beappropriate for the first respondent to pass order on thepetition for stay of demand as the same has been presented on25.04.2016. In the meantime, if the petitioners are compelledto pay the tax as quantified in the order of assessment, thepetition for stay of demand itself would become infructuous.Therefore, there will be a direction to the first respondent toconsider the petitioners' petition for stay of demand dated25.04.2016 and pass orders on merits and in accordance with law,after affording an opportunity of personal hearing, asexpeditiously as possible, preferably within a period of fourweeks from the date of receipt of a copy of this order. Tillsuch time, the impugned notices shall be kept in abeyance. 4. In fine, for the reasons stated above, the writpetitions are disposed of. No Costs. Consequently, connectedmiscellaneous petitions are closed. Sd/- Asst.Registrar (CCC) /true copy/ Sub Asst. Registrar rkm To 1. The Commissioner of Income Tax (Appeals)-18, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. 2. The Deputy Commissioner of Income Tax, Central Circle-III (i/c), Coimbatore. Central Circle-III (i/c), Coimbatore. 3. The Assistant Commissioner of Income Tax, Central Circle-III, 63, Race Course Road, Coimbatore. Central Circle-III, 63, Race Course Road, Coimbatore. 4. In fine, for the reasons stated above, the writpetitions are disposed of. No Costs. Consequently, connectedmiscellaneous petitions are closed. Sd/- Asst.Registrar (CCC) /true copy/ Sub Asst. Registrar rkm To 1. The Commissioner of Income Tax (Appeals)-18, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. 2. The Deputy Commissioner of Income Tax, Central Circle-III (i/c), Coimbatore. Central Circle-III (i/c), Coimbatore. 3. The Assistant Commissioner of Income Tax, Central Circle-III, 63, Race Course Road, Coimbatore. Central Circle-III, 63, Race Course Road, Coimbatore. +4ccs to Mr.B.Raveenddran, Advocate Sr. 60926+1cc to Mr.A.P.Srinivas, Advocate Sr. 61781 W.P.Nos.22643 to 22646 of 2017and W.M.P.Nos.23755 to 23759 of 2017 SK(CO)VR(05/09/2017)