Oasys Cybernetics Pvt. Ltd. v. The Commissioner of Income-tax (Appeals -V), Chennai / The Deputy Commissioner of Income-tax, Company Circle -V (I), Chennai / The Asst. Commissioner of Income-tax Company Circle V(I), Chennai
[Citation -2019-LL-0917-95]

Citation 2019-LL-0917-95
Appellant Name Oasys Cybernetics Pvt. Ltd.
Respondent Name The Commissioner of Income-tax (Appeals -V), Chennai / The Deputy Commissioner of Income-tax, Company Circle -V (I), Chennai / The Asst. Commissioner of Income-tax Company Circle V(I), Chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 17/09/2019
Assessment Year 2005-06, 2006-07, 2008-09
Judgment View Judgment
Keyword Tags stay of recovery • interim stay
Bot Summary: Respondents .... Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorarified Mandamus, to call for the records and quash the order dated 12.02.2013 on the file of the 3rd respondent and consequently forbear the 3rd respondent, Asst. For Petitioner : Ms.Lakshmi Priya for M/S.Gupta and Ravi For Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel ORDER The petitioner challenges an order dated 12.02.2013 rejecting the stay application filed by the petitioner for stay of recovery of demands arising out of orders of assessment passed in terms of the Income Tax Act 1961 for the years 2005-06, 2006-07 and 2008-09. The petitioner has been granted an order of interim stay on 25.11.2013 upon condition that it deposit a sum of Rs.5,00,000/-. The Petitioner confirms that the aforesaid condition has been complied with. Learned counsel also states that the orders of assessment have been challenged and are pending in appeal in ITA Nos.349/2010-11, 350/2010-11 and 370/2008-09 before the Commissioner of Income Tax who is arrayed as the first respondent in this Writ Petition. This writ petition is disposed in the aforesaid terms. Connected miscellaneous petition is also closed.


W.P.No.3831 of 2013 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.09.2019 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.3831 of 2013 and M.P. No.1 of 2013 M/s.OASYS CYBERNETICS PVT. LTD., Murugesa Naicker Comlex 2nd floor, 99, Greams Raod, Chennai 600 006, Rep by K.R.Ilangovan, Director. (Cause-Title is amended as per order in WMP. No.26911 of 2019 dated 17.09.2019) ...Petitioner Vs 1.The Commissioner of Income Tax (Appeals -V), 121 Mahatma Gandhi Road, Chennai 60 034. 2.The Deputy Commissioner of Income Tax, Company Circle -V (I), 121 Mahatma Gandhi Road, Chennai 600 034. 3.The Asst. Commissioner of Income Tax Company Circle V(I), Room No.414, Ayakar Bhavan, 121 Mahatma Gandhi Road, Chennai 600 034. ... Respondents .... Prayer: Writ Petition filed under Article 226 of Constitution of India, to issue Writ or order of direction or any other Writ in nature Writ of Certiorarified Mandamus, to call for records and quash order dated 12.02.2013 on file of 3rd respondent and consequently forbear 3rd respondent, Asst. Commissioner of Income Tax, Company Circle-V(i), Room No.414, Ayakar Bhavan, 121 Mahatma Gandhi Road, Chennai 600 034 from initiating coercive proceedings for recovery of tax assessed for assessment years 2005-2006, 2006-2007 and 2008-2009 till disposal of 1/4 http://www.judis.nic.in W.P.No.3831 of 2013 ITA bearing Ref.No.CIT (A) -V/ITA No.370/2008-2009 CIT (A)-V/ITA No.349/2010-2011 and CIT (A)-V/ITA No.350/2010-2011 pending on file of 1st respondent. For Petitioner : Ms.Lakshmi Priya for M/S.Gupta and Ravi For Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel ORDER petitioner challenges order dated 12.02.2013 rejecting stay application filed by petitioner for stay of recovery of demands arising out of orders of assessment passed in terms of Income Tax Act 1961 (in short 'Act' ) for years 2005-06, 2006-07 and 2008-09. 2. petitioner has been granted order of interim stay on 25.11.2013 upon condition that it deposit sum of Rs.5,00,000/-. Petitioner confirms that aforesaid condition has been complied with. 3. Learned counsel also states that orders of assessment have been challenged and are pending in appeal in ITA Nos.349/2010-11, 350/2010-11 and 370/2008-09 before Commissioner of Income Tax (Appeals) (V) who is arrayed as first respondent in this Writ Petition. 4. In light of aforesaid, it would suffice that first respondent be directed to dispose aforesaid Income Tax Appeals within period of six (6) weeks from date of receipt of copy of this order after hearing 2/4 http://www.judis.nic.in W.P.No.3831 of 2013 petitioner and in accordance with law. interim stay of recovery granted on 25.11.2013 will continue till disposal of appeals as aforesaid. 5. This writ petition is disposed in aforesaid terms. Consequently, connected miscellaneous petition is also closed. No costs. 17.09.2019 (2/2) Index : Yes/No Speaking Order/Non speaking Order rkp To 1.The Commissioner of Income Tax (Appeals -V), 121 Mahatma Gandhi Road, Chennai 60 034. 2.The Deputy Commissioner of Income Tax, Company Circle -V (I), 121 Mahatma Gandhi Road, Chennai 600 034. 3.The Asst. Commissioner of Income Tax Company Circle V(I), Room No.414, Ayakar Bhavan, 121 Mahatma Gandhi Road, Chennai 600 034. 3/4 http://www.judis.nic.in W.P.No.3831 of 2013 Dr.ANITA SUMANTH, J. rkp W.P.No.3831 of 2013 and M.P. No. 1 of 2013 (2/2) 17.09.2019 4/4 http://www.judis.nic.in Oasys Cybernetics Pvt. Ltd. v. Commissioner of Income-tax (Appeals -V), Chennai / Deputy Commissioner of Income-tax, Company Circle -V (I), Chennai / Asst. Commissioner of Income-tax Company Circle V(I), Chennai
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