N.S.P. Knitting Mills v. The Commissioner of Income-tax-III, Coimbatore / The Commissioner of Income-tax (Appeals) II, Coimbatore / The Income-tax Officer, Ward I(3), Tirupur
[Citation -2017-LL-0809-11]
| Citation | 2017-LL-0809-11 |
|---|---|
| Appellant Name | N.S.P. Knitting Mills |
| Respondent Name | The Commissioner of Income-tax-III, Coimbatore / The Commissioner of Income-tax (Appeals) II, Coimbatore / The Income-tax Officer, Ward I(3), Tirupur |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 09/08/2017 |
| Judgment | View Judgment |
| Keyword Tags | collection of tax |
| Bot Summary: | Respondents in both WPs. Prayer in W.P.No. In 2 records of the first respondent in C.No. 317(7)/04-05/CIT-III/CBE quash the order dated 06.10.2004 as well as the consequential notice dated 13.10.2004 issued by the fourth respondent under Section 226(3) of the Income Tax Act, 1961 and forbearing the fourth respondent from recovering the tax pursuant to the assessment order dated 31.03.2004 passed by the third respondent for the assessment year 2001-2002 till disposal of the petitioner's appeal dated 06.05.2004 pending on the file of the second respondent. 30587 of 2004 : Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the first respondent in C.No. 317(5)/04-05/CIT-III/CBE dated 06.10.2004 quash the same and forbearing the respondents 3 and 4 from recovering the tax pursuant to the assessment order dated 31.03.2004 passed by the third respondent for the assessment years 1998-99 till disposal of the petitioner's appeal dated 19.06.2004 pending on the file of the second respondent. In 3 granted for the petitioner's case, pending disposal of the appeal by the Commissioner of Income Tax II. 2.The Court having been prima facie satisfied that the impugned order is erroneous, admitted the writ petition and granted an order of interim suspension. This Court does not propose to keep the writ petition pending any longer and the writ petition can be disposed of with the following the direction: Accordingly, there will be an order of interim suspension as granted by this Court till the disposal of the appeal by the Commissioner of Income Tax-II, Coimbatore, the second respondent, if the appeal has not yet been disposed of. |