Wp/4106/2020 Of C.c.2360, Devampalayam Primary v. The Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.02.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.4106 of 2020WMP.No.4859 of 2020 C.C.2360,Devampalayam PrimaryAgricultural Cooperative Credit Society Ltd.,Rep.by its SecretaryKokila ...Petitioner --Vs-- 1.The Commissioner of Income Tax, Appeals (III) Coimbatore, Coimbatore District2.The Income Tax officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore- 641 018 ...Respondents PRAYER: PETITION filed under Article 226 of the Constitutionof India praying for the issuance of Writ of Mandamus,forbearing the 2nd respondent from taking any steps torecovery of the demand by the 2nd respondent from thepetitioner society till the disposal of the appeal pendingbefore the 1st respondent filed by the petitioner on06.02.2020. For Petitioner : Mr.C.PrakasamFor Respondent : Mr.A.N.R.Jeya Prathap Standing Counsel O R D E R Heard Mr. C. Prakasam, learned counsel for the petitionerand Mr. A. N. R. Jeya Prathap , learned Standing Counsel forthe respondents. 2. The petitioner seeks a mandamus forbearing the 2ndrespondent/Income Tax Officer from taking any steps to recoverthe demand, arising from an order of assessment dated30.11.2019, passed for the assesment year 2017-18, till thedisposal of statutory appeal pending before the 1strespondent/Commissioner of Income Tax (Appeals)-III.3. Such a blanket mandamus cannot be granted. Thehttps://hcservices.ecourts.gov.in/hcservices/petitioner has filed the appeal on 06.02.2020 and has simultaneous therewith rightly filed an application for staybefore R1. This application is admittedly pending. 4. In the light of the aforesaid, while rejecting theprayer raised by the petitioner, R1 is directed to hear thepetitioner and pass orders on the application for stay,considering in detail the threefold aspect of prima facie casefinancial stringency and balance of convenience within aperiod of three weeks from today i.e. on or before 11.03.2020.Some of the bank accounts of the petitioner are stated to beattached. The balance, if any, in the bank account shall notbe appropriated till 11.03.2020. 5. This writ petition is dismissed. Consequently,connected miscellaneous petition is closed with no order as tocosts. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar skaTo 1.The Commissioner of Income Tax, Appeals (III) Coimbatore, Coimbatore District 2.The Income Tax officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore- 641 018 +1cc to Mr.c.Prakasam , Advocate SR.No. 14628 +1cc to Mr.A.P.Srinivas , Advocate SR.No. 14843 Writ Petition No.4106 of 2020WMP.No.4859 of 2020 A.SK(24/02/2020)