Wp/17358/2020 Of Jain Housing v. The Principal Commissioner Of Income Tax-I
High Court
09 Dec 2020 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
Wp/17358/2020 Of Jain Housing v. The Principal Commissioner Of Income Tax-I
Date of order
09 Dec 2020
Assessment year(s)
2017-18
Outcome
Dismissed
Case summary
In Wp/17358/2020 Of Jain Housing v. The Principal Commissioner Of Income Tax-I, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.17358 of 2020andWMP. No.21498 & 21502 of 2020Jain Housing, Represented by its Partner, Mr.Sachin Mehta,98 and 99, Habibullah Road, T.Nagar, Chennai-600 017. …PetitionerVs1. The Principal Commissioner of Income Tax-I, No.121, Mahatma Gandhi Road, VII Floor, Room No.701, Wanaparthy block, Nungambakkam, Chennai-600 034.2. The commissioner of Income Tax-(Appeals)-2, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.3. The Assistant commissioner of Income Tax, Non Corporate circle 1(1), No. 121, Mahatma Gandhi Road, Wanaparthy Block, Nungambakkam, Chennai-600 034. …Respondents
Prayer: Writ Petition filed under Article 226 of the Constitu-tion of India praying to issue a Writ of Certiorari Mandamuscalling for the records on the file of the 1st respondent inPAN.AAEFJ2408B and quash the impugned order in ITBA / com / F /17 / 2019-20 / 1026706759(1) dated 17.3.2020 passed by the 1stRespondent rejecting the stay petition filed by the petitionerfor stay of demand for the Assessment year 2017-18 as illegalarbitrary and devoid of merit and consequentially direct the 1stRespondent to grant stay of recovery of demand till the disposalof the appeal before the 2nd Respondent.
https://hcservices.ecourts.gov.in/hcservices/
In the light of memo filed under cover of email dated09.12.2020 seeking withdrawal of the Writ Petition, this writpetition is dismissed as withdrawn. The petitioner is grantedliberty to file a stay application before the Commissioner ofIncome Tax (Appeals) within a period of four (4) weeks fromtoday. The stay application, if filed within the time stipulatedaforesaid, shall be disposed after hearing the petitioner withina period of four (4) weeks from date of institution of the same.Connected miscellaneous petitions are closed. No costs.
Sd/- Assistant Registrar(CS VII)//True Copy// Sub Assistant RegistrarskaTo1. The Principal commissioner of Income Tax-I No.121 Mahatma Gandhi Road VII Floor Room No.701 Wanaparthy block Nungambakkam, Chennai-600 0342. The commissioner of Income Tax-(Appeals)-2 No.121 Mahatma Gandhi Road Nungambakkam, Chennai-600 0343. The Assistant commissioner of Income Tax Non corporate circle 1(1) No. 121 Mahatma Gandhi Road, Wanaparthy Block Nungambakkam, Chennai-600 034+1cc to M/s.Hema Muralikrishnan, Advocate, SR40042
W.P. No.17358 of 2020andWMP. No.21498 & 21502 of 2020
CO(MJB)BDL/07/01/2021
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