IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.8.2014 CORAM HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN Writ Petition No.23343 of 2014 M/s. Sooriya Hospital rep. by its Partner Dr.Mrs.Sooriyakala Sreekumar No.1, Arunachalam Road Saligramam, Chennai 600 093. .. Petitioner Vs. 1. Commissioner of Income Tax-Appeals (V) Aayakar Bhavan, 121, MG Road Nungambakkam, Chennai 600 034. 2. Assistant Commissioner of Income Tax Circle V, Annexe Building, 6th Floor Room No.606, 121, MG Road Nungambakkam, Chennai 600 034. .. Respondents Petition under Article 226 of Constitution of India praying for writ of Certiorarified Mandamus to quash letter bearing No.AALFS1340N/ACIT-V/2014-15 dated 18.8.2014 issued by second respondent and consequently, to forbear respondents or any of their subordinates, agents or any other person claiming under respondents from in any manner seeking to enforce second respondent's demand of Rs.2,65,86,680/- for assessment year 2011-12 pending disposal of first appeal pending on file of first respondent. For Petitioner : Mr.Suhrith Parthasarathy For Respondents : Mrs.R.Hemalatha ORDER petitioner has come up with above writ petition, challenging demand made by second respondent. 2. Heard Mr.Suhrith Parthasarathy, learned counsel for petitioner. 2 Mrs.R.Hemalatha, learned Standing Counsel takes notice for respondents. 3. As against order of assessment passed on 22.3.2014, petitioner has filed statutory appeal before first respondent on 17.4.2014. In meantime, petitioner also moved petition for stay under Section 220(6) of Income Tax Act, 1961, before Assessing Officer. Assessing Officer dismissed said petition by one line order dated 02.5.2014. 4. Therefore, petitioner moved stay petition before Commissioner (Appeals). Though there is no provision for Commissioner of Income Tax (Appeals) to entertain stay petition, by virtue of decision of this Court, such stay petitions are being entertained, if stay is refused in terms of Section 220(6). But, Commissioner (Appeals) has not so far disposed of stay petition and appeal, as appeal is only of year 2014. 5. In meantime, due to refusal of Assessing Officer to grant stay, second respondent has issued demand, with threat to take coercive action forcing petitioner to come up with above writ petition. 6. fact remains that statutory appeal, which is in nature of 3 first appeal, is pending before first respondent along with stay petition. fact that his power to entertain stay application and pass appropriate order has been recognised by this Court is not in doubt. Therefore, I am of view that direction to first respondent to pass orders on stay petition within time frame, with limited protection to petitioner, would serve ends of justice. 7. Therefore, writ petition is disposed of, directing first respondent to dispose of stay petition filed by petitioner within period of four weeks from date of receipt of copy of this order. Till first respondent disposes of petition for stay, no coercive steps shall be taken by respondents. If any coercive action has already taken and effected in pursuance of impugned order, same shall stand vacated. No costs. Consequently, M.P.No.1 of 2014 is closed. Index : Yes/No 28.8.2014. Internet : Yes/No Note to Office: Issue order copy on 02.9.2014. kpl To 1. Commissioner of Income Tax - Appeals (V) Aayakar Bhavan, 121, MG Road, Nungambakkam, Chennai 600 034. 2. Assistant Commissioner of Income Tax Circle V, Annexe Building, 6th Floor Room No.606, 121, MG Road, Nungambakkam, Chennai 600 034. 4 V.RAMASUBRAMANIAN,J. kpl W.P.No.23343 of 2014. 28.8.2014. M/s. Sooriya Hospital v. Commissioner of Income-tax-Appeals (V), Chennai / Assistant Commissioner of Income-tax, Circle-V, Chennai