Wp/10019/2019 Of Jayanthi Seeman v. The Principal Commissioner Of Income Tax-I

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.04.2019 CORAM THE HONOURABLE Dr. JUSTICE ANITA SUMANTHWrit Petition No.10019 of 2019& WMP.No.10590 of 2019 Jayanthi Seeman .. Petitioner 1.The Principal Commissioner of Income Tax-1, Ayakar Bhavan 121, Mahatma Gandhi Road Chennai-600034 2.The Income Tax Officer Non Corp, Ward 1(2) Room No.306, III Floor New Block Ayakar Bhavan 121, Mahatma Gandhi Road Chennai-600034.. Respondents Prayer:- Writ Petition filed under Article 226 of theConstitution of India praying for the issuance of a Writ ofCertiorarified Mandamus calling for the records relating to theorder in C.C.No.233/STAY/PCIT-1/2016-17 dated 22.03.2019 issuedby the 1[st] respondent and to quash the same and consequentlydirect the respondent no.1 to allow the stay petitions filed bythe petitioner datd 11.03.2019 as prayed. The assessee had approached this Court earlier inW.P.No.30094, 30098, 30104 & 30110 of 2018, challenging recoveryproceedings initiated by the Income Tax Department, pursuant toan assessment made under the provisions of the Income Tax Act,1961 (in short the 'Act') for assessment years 2010-11, 2011-12,2012-13 & 2013-14. 2. An order was passed by this Court on 21.02.219 settingaside the order dated 11.10.2018 as being mechanical and passedwithout application of mind. The petitioner was directed toappear before the Principal Commissioner of Income Tax on a dayfixed by the Court along with stay petition covering the threeaspects of prima facie case, financial stringency and balance of https://hcservices.ecourts.gov.in/hcservices/ payment and the Principal Commissioner was directed to passappropriate orders in accordance with law within a period of twoweeks from the date of completion of personal hearing. 3. It appears that pursuant to order dated 21.02.2019, theassesssee has filed a stay application on 11.03.2019 forconsideration of the aspects of the prima facie case, financialstringency and balance of convenience and the respondent passedthe impugned order dated 22.03.2019. 4. A perusal of the order reveals that the respondent hassought a report from the Assessing Officer since the petitionerhas filed certain additional evidences at the stage of stayapplication before the Officer in order to determine thequestion prima facie case. Thereafter, the Commissioner haspassed a speaking order directing the assessee to pay 20% of theoutstanding payment on or before 20.03.2019. 5. I am of the view that no interference is called for inthe present case and no grounds have been made raised warrantingany interference whatsoever. This writ petition is thusdismissed. Consequently, connected miscellaneous petition isclosed. No costs. Sd/-Assistant Registrar(Insp.cell) //True copy// ska Sub Assistant Registrar To 1.The Principal Commissioner of Income Tax-1, Ayakar Bhavan 121, Mahatma Gandhi Road Chennai-600034 2.The Income Tax Officer Non Corp, Ward 1(2) Room No.306, III Floor New Block Ayakar Bhavan 121, Mahatma Gandhi Road Chennai-600034 +1cc to Mr.Y.Prakash, Advocate SR.No.42136 +1cc to Mrs.Hema Muralikrishnan, Advocate SR.No.41836 RD(CO)GMY(19/06/2019) Writ Petition No.10019 of 2019& WMP.No.10590 of 2019