V.Natarajan v. Assistant Commissioner of Income-tax, Media Circle I (i/c), Chennai / The Manager, Canara Bank, Chennai / M/s.Pyramid Saimira Theatre Ltd
[Citation -2015-LL-0317-14]

Citation 2015-LL-0317-14
Appellant Name V.Natarajan
Respondent Name Assistant Commissioner of Income-tax, Media Circle I (i/c), Chennai / The Manager, Canara Bank, Chennai / M/s.Pyramid Saimira Theatre Ltd
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 17/03/2015
Judgment View Judgment
Keyword Tags principles of natural justice
Bot Summary: Respondents Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a writ of mandamus to forbear the 1st respondent from enforcing the demand or initiating or continuing any Notices under Sec 226 of the Income Tax act on the file of the 1st respondent in PAN ACFPNO 276Q dated 28/2/2008 to the 2nd respondent and PAN ACFPNO 276 Q dated 27/2/2008 to the 3rd respondent. For Petitioner : Mr.N.Muthukumar For R1 : Mr.Pramod Kumar Chopda 2 ORDER With the consent of the learned counsels appearing on either side, the writ petition is taken up for final disposal. The petitioner has challenged the impugned proceedings on the ground that the petitioner cannot be treated as a defaulter and there is no justification to treat the assessee as being a defaulter. The learned counsel appearing for the petitioner is unable to report as to whether the appeal is already disposed of. In any event, the writ petition, having been pending since 2008, at this juncture, the respondents should not enforce the impugned order. Accordingly, the writ petition is disposed of by observing that the impugned proceedings shall be kept in abeyance till the disposal of 3 the appeal filed before the Commissioner of Income Tax, if the appeal is not yet disposed of. The connected miscellaneous petitions are closed.


1 IN HIGH COURT OF JUDICATURE AT MADRAS DATE: 17.3.2015. CORAM HON'BLE MR.JUSTICE S.VAIDYANATHAN W.P.No.6198 of 2008 and M.P.Nos.1 and 2 of 2008 V.Natarajan Petitioner vs. 1. Assistant Commissioner of Income-tax, Media Circle I (i/c) 121, Nungambakkam High Road, Chennai 600 034. 2. Manager, Canara Bank, Mount Road, Chennai 600 002. 3. M/s.Pyramid Saimira Theatre Ltd., 27, G.N. Chetty Road, T.Nagar, Chennai 600 017. Respondents Writ Petition filed under Article 226 of Constitution of India seeking issuance of writ of mandamus to forbear 1st respondent from enforcing demand or initiating or continuing any Notices under Sec 226 of Income Tax act on file of 1st respondent in PAN ACFPNO 276Q dated 28/2/2008 to 2nd respondent and PAN ACFPNO 276 Q dated 27/2/2008 to 3rd respondent. For Petitioner : Mr.N.Muthukumar For R1 : Mr.Pramod Kumar Chopda 2 ORDER With consent of learned counsels appearing on either side, writ petition is taken up for final disposal. 2. In this writ petition, petitioner challenges notice under section 221(1) of Income tax Act, dated 22.2.2008. 3. petitioner has challenged impugned proceedings on ground that petitioner cannot be treated as defaulter and there is no justification to treat assessee as being defaulter. Further, it is stated that respondent initiated action without issuing notice to petitioner and impugned proceedings itself is violation of principles of natural justice, apart from being in violation of procedure stipulated in Circular No.96, dated 21.8.1969. Further, it is submitted that as against order of assessment, appeal has been filed before Commissioner of Income Tax (Appeals). 4. learned counsel appearing for petitioner is unable to report as to whether appeal is already disposed of. In any event, writ petition, having been pending since 2008, at this juncture, respondents should not enforce impugned order. 5. Accordingly, writ petition is disposed of by observing that impugned proceedings shall be kept in abeyance till disposal of 3 appeal filed before Commissioner of Income Tax (Appeals), if appeal is not yet disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 17.3.2015. Index: Yes/No. Internet: Yes/No. ssk. To 1. Assistant Commissioner of Income-tax, Media Circle I (i/c) 121, Nungambakkam High Road, Chennai 600 034. 2. Manager, Canara Bank, Mount Road, Chennai 600 002. 4 S.VAIDYANATHAN, J. Ssk. W.P.No.6198 of 2008 17.3.2015. V.Natarajan v. Assistant Commissioner of Income-tax, Media Circle I (i/c), Chennai / Manager, Canara Bank, Chennai / M/s.Pyramid Saimira Theatre Ltd
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