Tiruppur Cooperative Building Society Limited., No.k.701Represented By Its Secretary,K.selvi, F/47 v. The Commissioner Of Income Tax (Appeals), Coimbatore. Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.No.485 of 2022 (Through Video Conferencing) Tiruppur Cooperative Building Society Limited., No.K.701Represented by its Secretary,K.Selvi, F/47,W/o.T.Venkatachalam,No.66-A, M.M.Complex,A.B.T. Road, Karuvampalayam,Tiruppur - 641 604.... Petitioner Vs. 1. The Commissioner of Income Tax (Appeals), Coimbatore. Coimbatore. 2. The Additional / Joint / Deputy / Assistant Commissioner of Income Tax / Income Tax Officer, Income Tax Department, National e-Assessment Centre, Delhi.... Respondents Prayer: Writ Petition filed under Article 226 of Constitutionof India, for issuance of a Writ of Mandamus, directing thefirst respondent to entertain the petitioner society appealdated 27.12.2021 and dispose the same on merits withoutinsisting to deposit 20% of the demand. For Petitioner: Mr.C.PrakasamFor Respondents: Mr.A.P.Srinivas Senior Standing Counsel Mr.A.P.Srinivas, learned Senior Standing Counsel takesnotice on behalf of the respondents. 2. This writ petition has been filed by the petitionerfor a direction to the respondents to entertain the appeal onmerits without insisting pre-deposit of 20 % of the demandhttps://hcservices.ecourts.gov.in/hcservices/confirmed in the Assessment Order. 3. The petitioner appears to have filed an appeal on27.12.2021 before the CIT (Appeals) the first respondentherein against the order dated 11.04.2021 for the AssessmentYear 2018-2019. 4. The learned counsel for the petitioner has placedreliance on the decision of this Court rendered inW.P.Nos.15832, 15835, 15839, 15846 & 15849 of 2021 wasdisposed by an order dated 30.07.2021, would state that therespondents cannot insist pre-deposit. 5. I have considered the arguments advanced by thelearned counsel for the petitioner and the learned SeniorStanding Counsel for the respondents. 6. No doubt, there is no requirements for any pre-depositunder the provisions of the Income Tax Act, 1961.Nevertheless, it is for the Assessing Officers, to initiateappropriate proceedings for recovery of the tax due until theorders are set aside in a manner known to law. 7. The petitioner is not without remedy. Therefore, thepetitioner can file an appropriate application before theAssessing Officer under Section 220 of the Income Tax Act,1961. In case, an adverse orders passed, the petitioner is atliberty to challenge the same in a manner known to law. 8. This writ petition stands disposed of with the aboveobservations. No costs. rgm/arb Sub Assistant Registrar To 1.The Commissioner of Income Tax (Appeals), Coimbatore. Coimbatore. 2.The Additional / Joint / Deputy / Assistant Commissioner of Income Tax / Income Tax Officer, Income Tax Department, National e-Assessment Centre, Delhi. +1cc to Mr.A.P.Srinivas, Senior Standing Counsel SR. No.2924 W.P.No.485 of 2022