C.C.2360, Devampalayam Primary Agricultural Cooperative Credit Society Ltd. v. The Commissioner of Income-tax, Appeals-(III), Coimbatore / The Income-tax officer, Non-Corp Ward-3(2), Coimbatore - 2020-LL-0219-118

Citation	2020-LL-0219-118
Appellant Name	C.C.2360, Devampalayam Primary Agricultural Cooperative Credit Society Ltd.
Respondent Name	The Commissioner of Income-tax, Appeals-(III), Coimbatore / The Income-tax officer, Non-Corp Ward-3(2), Coimbatore
Court	HIGH COURT OF MADRAS
Relevant Act	Income-tax
Date of Order	19/02/2020
Assessment Year	2017-18
Judgment	View Judgment
Keyword Tags	application for stay • statutory appeal • credit society • speaking order • prima facie • financial hardship
Bot Summary:	4859 of 2020 C.C.2360,Devampalayam Primary Agricultural Cooperative Credit Society Ltd., Rep.by its Secretary Kokila ...Petitioner -Vs- 1.The Commissioner of Income Tax, Appeals Coimbatore, Coimbatore District 2.The Income Tax officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore- 641 018 ...Respondents PRAYER: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, forbearing the 2nd respondent from taking any steps to recovery of the demand by the 2nd respondent from the petitioner society till the disposal of the appeal pending before the 1st respondent filed by the petitioner on 06.02.2020. The petitioner seeks a mandamus forbearing the 2nd respondent/Income Tax Officer from taking any steps to recover the demand, arising from an order of assessment dated 30.11.2019, passed for the assesment year 2017-18, till the disposal of statutory appeal pending before the 1st respondent/Commissioner of Income Tax-III. 3. The petitioner has filed the appeal on 06.02.2020 and has simultaneous therewith rightly filed an application for stay before R1. This application is admittedly pending. In the light of the aforesaid, while rejecting the prayer raised by the petitioner, R1 is directed to hear the petitioner and pass orders on the application for stay, considering in detail the threefold aspect of prima facie case financial stringency and balance of convenience within a period of three weeks from today i.e. on or before 11.03.2020. Some of the bank accounts of the petitioner are stated to be attached. The balance, if any, in the bank account shall not be appropriated till 11.03.2020. Connected miscellaneous petition is closed with no order as to costs.

IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.02.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.4106 of 2020 WMP.No.4859 of 2020 C.C.2360,Devampalayam Primary Agricultural Cooperative Credit Society Ltd., Rep.by its Secretary Kokila ...Petitioner --Vs-- 1.The Commissioner of Income Tax, Appeals (III) Coimbatore, Coimbatore District 2.The Income Tax officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore- 641 018 ...Respondents PRAYER: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Mandamus, forbearing 2nd respondent from taking any steps to recovery of demand by 2nd respondent from petitioner society till disposal of appeal pending before 1st respondent filed by petitioner on 06.02.2020. For Petitioner : Mr.C.Prakasam For Respondent : Mr.A.N.R.Jeya Prathap Standing Counsel ORDER Heard Mr. C. Prakasam, learned counsel for petitioner and Mr. A. N. R. Jeya Prathap , learned Standing Counsel for respondents. http://www.judis.nic.in 1/4 W.P.No.4106 of 2020 2. petitioner seeks mandamus forbearing 2nd respondent/Income Tax Officer from taking any steps to recover demand, arising from order of assessment dated 30.11.2019, passed for assesment year 2017-18, till disposal of statutory appeal pending before 1st respondent/Commissioner of Income Tax (Appeals)-III. 3. Such blanket mandamus cannot be granted. petitioner has filed appeal on 06.02.2020 and has simultaneous therewith rightly filed application for stay before R1. This application is admittedly pending. 4. In light of aforesaid, while rejecting prayer raised by petitioner, R1 is directed to hear petitioner and pass orders on application for stay, considering in detail threefold aspect of prima facie case financial stringency and balance of convenience within period of three weeks from today i.e. on or before 11.03.2020. Some of bank accounts of petitioner are stated to be attached. balance, if any, in bank account shall not be appropriated till 11.03.2020. 5. This writ petition is dismissed. Consequently, connected miscellaneous petition is closed with no order as to costs. 19.02.2020 Index : Yes/No Speaking Order/Non speaking Order ska Note: Issue on 24.02.2020. http://www.judis.nic.in 2/4 W.P.No.4106 of 2020 To 1.The Commissioner of Income Tax, Appeals (III) Coimbatore, Coimbatore District 2.The Income Tax officer, Non-Corp Ward-3(2), CBE, No.63, Race Course Road, Coimbatore- 641 018 3/4 W.P.No.4106 of 2020 DR. ANITA SUMANTH, J. ska Writ Petition No.4106 of 2020 WMP.No.4859 of 2020 19.02.2020 4/4 C.C.2360, Devampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Commissioner of Income-tax, Appeals-(III), Coimbatore / Income-tax officer, Non-Corp Ward-3(2), Coimbatore

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