IN HIGH COURT OF JUDICATURE AT MADRAS Dated: 25.09.2014 Coram HONOURABLE MR.JUSTICE V. RAMASUBRAMANIAN W.P.No.26498 of 2014 and M.P.Nos.1 & 2 of 2014 N.A.Seethalakshmi Petitioner vs. 1.The Government of India Income Tax Department rep.by Commissioner of Income Tax Chennai-X 6th Floor, Aykar Bhavan Annexe Building 121, Nungambakkam High Road Chennai-34. 2. Tax Recovery Officer XVIII (In charge) Business Range IV Commissioner of Income Tax X 121, Uthamar Gandhi Salai Annex Building, Nungambakkam Chennai-34. 3.The Joint Commissioner of Income Tax Business Range -V 6th Floor Annex Building 121, Mahatma Gandhi Road Nungambakkam, Chennai-34. 4. Income Tax Officer B.W.V(1) Chennai-34. 5. Commissioner of Income Tax (Appeals)V, 121, Mahatma Gandhi Road Nungambakkam, Chennai-34.Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India praying for issuance of writ of Certiorarified mandamus to call for records on file of first respondent made in 10601(9)CIT-X/2014-15 dated 19.09.2014 and to quash same and consequently forbear respondents their men, agents, servants, subordinates or anybody acting on their behalf from in anyway recovering disputed amount and any other amount during pendency of appeal before fifth respondent. For Petitioner: Mrs.Selvi George For Respondents: Mr.T.Pramod Kumar Chopda Standing Counsel for Income Tax Department ORDER petitioner has come up with present writ petition challenging conditional order passed by Appellate Authority for grant of stay and consequently to forbear respondents from in anyway recovering disputed amount and any other amount during pendency of appeal before fifth respondent. 3 2. Heard Mrs.Selvi George, learned counsel for petitioner. Mr.T.Pramod Kumar Chopda, learned Standing Counsel for Income Tax Department takes notice for respondents. 3. As against order of assessment, petitioner filed Statutory Appeal. Pending appeal, petitioner sought interim stay of enforcement of demand. By impugned order, appellate authority directed petitioner to pay sum of Rs.10.50 lakhs in six equal instalments of Rs.1,75,000/- each starting from October 2014 and staying recovery of balance amount till disposal of appeal. Complaining that being individual, she is unable to pay said amount, petitioner has come up with above writ petition. 4. matter arises out of determination of capital gains on sale of property jointly owned by petitioner along with her family members. Officer refused to accept value given by petitioner, but went on basis of fair market value. Therefore, case on hand cannot be treated like any other case, as petitioner is individual assessee and especially lady. 4 5. In view of above, this writ petition is allowed modifying impugned order to following effect: "Instead of making payment of Rs.10.50 lakhs, petitioner shall pay Rs.3,00,000/- [Rupees Three lakhs only] within period of three months from date of receipt of copy of this order. Once this payment is made, there will be interim stay pending disposal of appeal. fate of stay will depend upon final decision taken in appeal." No costs. Consequently, connected miscellaneous petition is closed. 25.09.2014 Index:Yes/No Internet:Yes/No vj2 To 1.The Commissioner of Income Tax Government of India Income Tax Department Chennai-X 6th Floor, Aykar Bhavan Annexe Building 121, Nungambakkam High Road Chennai-34. 5 2. Tax Recovery Officer XVIII (In charge) Business Range IV Commissioner of Income Tax X 121, Uthamar Gandhi Salai Annex Building, Nungambakkam Chennai-34. 3. Joint Commissioner of Income Tax Business Range -V 6th Floor Annex Building 121, Mahatma Gandhi Road Nungambakkam, Chennai-34. 4.The Income Tax Officer B.W.V(1) Chennai-34. 5. Commissioner of Income Tax (Appeals)V, 121, Mahatma Gandhi Road Nungambakkam, Chennai-34. 6 V. RAMASUBRAMANIAN,J. vj2 W.P.No.26498 of 2014 25.09.2014. N.A.Seethalakshmi v. Government of India Income-tax Department/ Tax Recovery Officer XVIII/ JCIT Business Range-V/ ITO B.W.V(1)/ CIT(Appeals) V, Chennai