Wp/36287/2015 Of Mr. V.deivasigamani v. The Commissioner Of Income Tax

V.Deivasigamani [ Petitioner ] Vs1. The Commissioner of Income Tax (Appeals) XII Chennai - 34.2. Income Tax Officer, Ward-1 (1), Income Tax Office, Puducherry.3. Tax Recovery Officer, Income Tax Officer, Puducherry. [Respondents ]Writ Petition filed under Article 226 of theConstitution of India for the relief of issuance of Writ ofmandamus forbearing the third respondent from the recoveryproceedings pending disposal of the appeal dated 15.04.2013before the first respondent. For petitioner : Mr.R.Udhayakumar Heard the learned counsel for the petitioner and thelearned standing counsel, who took notice for the respondentsand with their consent, the main writ petition itself is takenup for disposal. 2. The writ petition has been filed under Article 226 ofthe Constitution of India to forbear the third respondent fromproceeding with the recovery proceedings, till the disposal ofthe Appeal. https://hcservices.ecourts.gov.in/hcservices/ 3. According to the learned counsel for the petitioner,for the assessment year 2010-11 the petitioner had filed thereturns and the second respondent assessed the same underSection 143 (3) of the Income Tax Act by order dated 25.02.2013and made additions under Section 69 of Income Tax Act to anextent of Rs.24,32,338/-. It is also the case of the petitionerthat a sum of Rs.1,48,000/- has already been paid. Aggrievedover the order of assessment, the petitioner also preferred anappeal before the Commissioner of Income Tax (Appeals) alongwith stay petition. It is also the submission of the learnedcounsel for the petitioner that pending appeal, recoveryproceedings have been initiated. Hence, the petitioner isbefore this Court. 4. Admittedly, for the assessment year 2010-11 out of thedisputed tax amount the petitioner had remitted a sum ofRs.1,48,000/- and claims that he has also paid 25% of thedisputed tax at the time of filing the appeal. However, sincethe disputed tax amount due is more than Rs.10 lakhs, thisCourt is of the view that it would be appropriate to direct thepetitioner to deposit another sum of Rs.1,00,000/- within a timeframe and on such payment being made, the recovery proceedingsshall be directed to be kept in abeyance till the disposal ofthe appeal. 5. In view of the above, the petitioner is directed todeposit a sum of Rs.1,00,000/- within a period of four weeksfrom the date of receipt of a copy of this order. On suchpayment being made, the recovery proceedings shall be kept inabeyance till the disposal of the appeal. The writ petition is disposed of accordingly. No costs.Connected miscellaneous petition is closed. smi -s/d- Assistant Registrar(CS-IV) True Copy To Sub-Assistant Registrar 1. The Commissioner of Income Tax (Appeals) XII, Chennai - 34. 2. Income Tax Officer, Ward-1 (1), Income Tax Office, Puducherry. Puducherry. 3. Tax Recovery Officer, Income Tax Officer, Puducherry. + 1 cc to Mr.R.Udhayakumar Advocate SR 62257 + 1 cc to Mr.T.Pramadkumar Chopda, Advocate SR 25320 rsy(co)prk14/12 W.P.No.36287 of 2015