Wp(Md)/5724/2022 Of M/S. Anil Fireworks Factory v. The Principal Commissioner Of Income Tax (Pcit)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 13.04.2022 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.5724 of 2022 and M/S.Anil Fireworks Factory,represented by its Partner S.Balaji Bavanasam,5, AVT Padasalai Street,Sivakasi 626 123. ... Petitioner /vs./ 1.The Principal Commissioner of Income Tax (PCIT), Madurai -1, Office of the Principal Commissioner of Income Tax, Bibikulam, Madurai. 2.The Commissioner of Income Tax (Appeals), Office of the Commissioner of Income Tax (Appeals), Bibikulam, Madurai. ... Respondents PRAYER:Writ Petition filed under Article 226 of the Constitution ofIndia for issuance of Writ of Certiorarified Mandamus, to call forthe records on the file of the 1[st] respondent in DIN and Letter No.ITBA/COM/F/17/2021-22/1038182694(1) dated 28.12.2021 and to quashthe same as illegal, arbitrary and consequently direct the 1[st]respondent to stay the recovery of tax demand until the disposal ofthe appeal by the 2[nd] respondent namely the Commissioner of IncomeTax (Appeals) Madurai. ORDER The petitioner has filed this writ petition for aCertiorarified Mandamus to call for the records of the 1[st] respondentdated 28.12.2021 in DIN and Letter No. ITBA/COM/F/17/2021-22/1038182694(1), to quash the same and to direct the 1[st] respondentto stay the recovery of tax demand, until the disposal of the appealby the 2[nd] respondent herein. 2.The learned counsel for the petitioner submits that thepetitioner's bank account was attached and 20% of the tax due wasalso realized. Considering the same, the learned counsel for thepetitioner submits that nothing survives for adjudication in thiswrit petition. It is further submitted that a direction may be givenhttps://hcservices.ecourts.gov.in/hcservices/ to the 2[nd] respondent/The Commissioner of Income Tax (Appeals), todispose of the appeal of the petitioner as expeditiously as possibleand to lift the order of attachment. 3.The learned Senior Standing Counsel for the respondentsconfirms that 20% of the tax amount has been recovered, the writpetition may be directed to be closed. 4.Considering the above, I am inclined to close this writpetition by directing the 2[nd] respondent/the Commissioner of IncomeTax, to dispose of the appeal filed by the petitioner asexpeditiously as possible preferably within a period of 6 monthsfrom the date of receipt of a copy of this order. The attachment ofthe bank of the petitioner is directed to be lifted as 20% of thetax amount has already been recovered. 5.The writ petition stands closed, in terms of the aboveobservations. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- mmTo 1.The Principal Commissioner of Income Tax (PCIT), Madurai -1, Office of the Principal Commissioner of Income Tax, Bibikulam, Madurai. 2.The Commissioner of Income Tax (Appeals), Office of the Commissioner of Income Tax (Appeals), Bibikulam, Madurai. +1 CC to M/s.N. DILIPKUMAR, Advocate ( SR-19139[F] dated18/04/2022 ) 13.04.2022 https://hcservices.ecourts.gov.in/hcservices/