V.sabitamani v. Assistant Commissioner Of Income Tax Circle-Ii

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.04.2018CORAMTHE HON'BLE Mr. JUSTICE T.S.SIVAGNANAMW.P.No.7957 of 2018 &W.M.P.No.9910 of 2018 V.Sabitamani .. Petitioner v. 1 Assistant Commissioner of Income Tax Circle-II No. 63, Race Course Road Coimbatore-018. 2 The Manager Catholic Syrian Bank Raja Street, Coimbatore. 3 The Manager South Indian Bank Coimbatore Main .. Respondents Writ Petition filed under Article 226 of the Constitutionof India to issue a Writ of Certiorari, to call for the recordsof the 1st respondent in C.No. CHE62C1/249/AIXPS7311Q and toquash the impugned Notice dated 30.01.2018 demanding anaggregated sum of Rs.62,74,380/- for the Assessment years 2009-2010 and 2010-11 pertaining to collection of disputed taxes. For Petitioner : Mr.J.Balachandar For Respondent : Mr.A.P.Srinivas Senior Standing Counsel ORDER Heard Mr.J.Balachandar, learned counsel for the petitionerand Mr.A.P.Srinivas, learned Senior Standing Counsel for the 1strespondent. In the light of the orders that the court proposesto pass orders, notice to the respondents 2 and 3 are dispensedwith. 2. The petitioner is aggrieved by a notice issued by the 1strespondent dated 30.01.2018 directing the petitioner to producepayment of tax for the assessment years 2009-10 and 2010-11being a total sum of Rs.62,74.380/-. The petitioner has also https://hcservices.ecourts.gov.in/hcservices/ impugned the consequential notice of attachment of thepetitioner's bank accounts. 3. So far as the assessment for the year 2009-10 isconcerned, the petitioner was unsuccessful upto Income TaxAppellate Tribunal and it is stated that the petitioner hasfiled a Tax Case Appeal before this court challenging thisorder of the tribunal for the said assessment year, which isyet to be numbered. 4. So far as the issue for the assessment year 2010-11 isconcerned, the appeal filed by the Revenue against the orderpassed by the Commissioner of Income Tax (Appeals) was allowedby order dated 21.01.2015 and restoring all the issues to thefile of the Assessing Officer with a direction to re-work theamount of depreciation on the WDV determined in the assessmentyear 2009-10 after the receipt of the appellate order of CIT(Appeals). 5. The petitioner is in the process of filing a tax caseappeal as against the order passed by the ITAT dated21.01.2015 for the assessment year 2010-11. In the mean time,since the petitioner's bank account has been attached, thepetitioner has approached this court. Parallely, thepetitioner has also filed a stay petition before the ChiefCommissioner of Income Tax, Coimbatore on 10.04.2018. 6. The Revenue does not dispute the fact that thepetitioner without prejudice to their rights and contentionshas paid a sum of Rs.15,00,000/- towards the assessment for theyear 2009-10. The payment to be made by the petitioner for theassessment year 2010-11 is Rs.22,91,440/-. 7. Considering the facts of the case and since the appealfiled as against the assessment order for the year 2009-10 ispending before this court in a tax case appeal filed by thepetitioner, which is in SR stage, and as against the orderpassed by the tribunal for the assessment year 2010-11, thepetitioner is in the process of filing an appeal, this court isof the view that a condition can be imposed, so that, interestof the Revenue will be safeguarded and simultaneously, theassessee will also have a partial relief. 8. Thus, considering the above, the writ petition isdisposed of by directing the petitioner to pay a sum ofRs.5,00,000/- towards assessment for the year 2010-11. Sinceit is represented that the petitioner is undergoing severefinancial crisis, they are granted six weeks https://hcservices.ecourts.gov.in/hcservices/ 8. Thus, considering the above, the writ petition isdisposed of by directing the petitioner to pay a sum ofRs.5,00,000/- towards assessment for the year 2010-11. Sinceit is represented that the petitioner is undergoing severefinancial crisis, they are granted six weeks https://hcservices.ecourts.gov.in/hcservices/ time from today to pay the said amount. For the purpose ofcomplying with the direction, the 1st respondent is authorizedto withdraw a sum of Rs.5,00,000/- from any oneof the bank account maintained by the petitioner either in the2nd respondent bank or in the 3rd respondent bank. Uponwithdrawal of the said amount of Rs.5,00,000/-,attachment of both accounts shall be lifted. The petitioneris entitled to prosecute the other matters before theappropriate forum in the manner known to law. On compliance ofthe said condition, the remaining amount of tax and penalty, asdemanded by the 1st respondent, shall remain stayed till thepetitioner moves a stay petition in the pending tax case appeal,which shall be done within a period of six weeks from the dateof receipt of a copy of this order. No costs. Consequently,connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant RegistrarRj To1 The Assistant Commissioner of Income Tax Circle-II No. 63, Race Course Road Coimbatore-018.+1 cc to Mr.J.Balachandar Advocate sr 28016+1 cc to Mr.A.P.Srinivas SSC (Income Tax)Advocate sr 28019 W.P.No.7957 of 2018 &W.M.P.No.9910 of 2018 aa03/05/2018 https://hcservices.ecourts.gov.in/hcservices/