Tax Recovery Officer – Salem Room v. Deputy Commissioner Of Income Tax, Circle-1, Salem

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.12.2017 CORAM THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM W.P.No.33759 of 2017andW.M.P.No.37402 of 2017 M/s.Sri Krishna Smelters (P) Ltd.,rep. By Managing Director,No.77-B, Old Edappady Road,Sankary, Salem – 637 301. ... Petitioner 1.Tax Recovery Officer – Salem Room No.310, III Floor, No.3, Gandhi Road, Salem – 636 007. Vs. 2.Deputy Commissioner of Income Tax, Circle-1, Salem. ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus to call for the records of the 1[st]respondent herein in Proceedings No.TR No.110/2017-18 dated 22.11.2017 and quash the notice of demand dated 22.11.2017 in respect of AY 2007-08 to 2012-13 passed therein by the 1[st] respondent and further direct the 1[st] respondent not take any recovery action u/s 222 to 232 of the Income Tax Act, 1961, against the petitioner herein. For Petitioner : Mr.R.L.Ramani Senior Counsel For Mr.B.Raveendran For Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER HeardMr.R.L.Ramani,learnedSeniorCounselfor Mr.B.Raveendran, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice on behalf of the respondents. With the consent on either side, the writ petition is taken up for final disposal. 2.The petitioner is aggrieved by a notice issued by the 1[st ]respondent dated 22.11.2017 informing the petitioner that they have to remit 20% of the arrears as demanded to be entitled for an order of stay, failing which, recovery proceedings will be initiated in accordance with the provisions of Section 222 to Section 232 of the Income Tax Act, 1961. 3.The learned Senior Counsel for the petitioner submits that on account of the financial condition of the company and that the petitioner has challenged the Order-in-Original dated 10.01.2014 passed by the Commissioner of Central Excise, Salem before the High Court, by filing W.P.No.33787 of 2017 prays that the petitioner may be granted liberty to approach the Commissioner of Income Tax (Appeals), before whom the appeal petition challenging the assessment order is pending. 4.The request made by the learned Senior Counsel for the petitioner appears to be reasonable and there is no much opposition by the Revenue on the said aspect. 5.In the light of the above, the Writ Petition is disposed of, by giving liberty to the petitioner to file an application for stay before the Commissioner of Income Tax (Appeals) and such application shall be filed within a period of three weeks from the date of receipt of copy of this order. No costs. Consequently, connected Miscellaneous Petition is closed. 22.12.2017 Speaking / Non Speaking Order Index : Yes/NoInternet : Yes/No Sgl To 1.Tax Recovery Officer – Salem Room No.310, III Floor, No.3, Gandhi Road, Salem – 636 007. 2.Deputy Commissioner of Income Tax, Circle-1, Salem. Circle-1, Salem. T.S.SIVAGNANAM, J. Sgl W.P.No.33759 of 2017 22.12.2017