S. Uma Shankar v. The Commissioner of Income-tax (Appeals)-18, Chennai / The Deputy Commissioner of Income-tax, Central Circle-III, Coimbatore / The Assistant Commissioner of Income-tax, Central Circle-II, Coimbatore
[Citation -2017-LL-0824-2]
| Citation | 2017-LL-0824-2 |
|---|---|
| Appellant Name | S. Uma Shankar |
| Respondent Name | The Commissioner of Income-tax (Appeals)-18, Chennai / The Deputy Commissioner of Income-tax, Central Circle-III, Coimbatore / The Assistant Commissioner of Income-tax, Central Circle-II, Coimbatore |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 24/08/2017 |
| Judgment | View Judgment |
| Keyword Tags | stay petition |
| Bot Summary: | In 2 COMMON PRAYER: Writ Petitions filed under Article 226 of Constitution of India praying to issue Writ of certiorari to call for the records of the third respondent in AAFPU0364C/CC-3/17-18/CBE, AACHP1597H/CC-3/17-18/CBE, AEEPK4137L/CC-3/17-18/CBE and AEEPK4137L/CC-3/17-18/CBE respectively, and quash the proceedings dated 16.05.2017 passed therein. For Petitioners : Mr.B.Raveendran For Respondents : Mr.A.N.R.Jagaprathap, standing counsel COMMON ORDER Heard Mr.B.Raveendran, learned counsel for the petitioners and Mr.A.N.R.Jagaprathap, learned standing counsel accepting notice on behalf of the respondents, and with the consent of either side, the writ petitions itself are taken up for final disposal. The petitioners have filed these writ petitions challenging the notices dated 16.05.2017 issued by the third respondent under Section 226(3) of the Income Tax Act, 1961. In 3 petitioners have preferred an appeal to the first respondent/the Commissioner of Income Tax, Chennai, vide appeal petition dated 25.04.2016, along with a petition for stay of demand and this petition is now pending consideration before the first respondent. The petitioners brought to the notice of the third respondent Assessing Officer vide representation dated 14.03.2017 about the pendency of the stay petition and requested to keep the matter in abeyance. In the meantime, if the petitioners are compelled to pay the tax as quantified in the order of assessment, the petition for stay of demand itself would become infructuous. There will be a direction to the first respondent to consider the petitioners' petition for stay of demand dated 25.04.2016 and pass orders on merits and in accordance with law, after affording an opportunity of personal hearing, as expeditiously as possible, preferably within a period of four weeks from the date of receipt of a copy of this order. |