R. Murugesan v. The CIT (A), Madurai / The ACIT, Karaikudi
[Citation -2020-LL-0220-84]

Citation 2020-LL-0220-84
Appellant Name R. Murugesan
Respondent Name The CIT (A), Madurai / The ACIT, Karaikudi
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 20/02/2020
Judgment View Judgment
Keyword Tags stay petition • demand notice • opportunity of being heard
Bot Summary: 3445 of 2020 ORDER Mrs.S.Srimathy, learned standing counsel takes notice for the respondents. By consent, the writ petition is taken up for disposal at the admission stage itself. It is seen that even before the appeal could be heard, the petitioner is called upon to pay 20 of the demand immediately for stay of the demand dehorse the fact that the petitioner has filed a stay petition before the second respondent dated 13.02.2020. In view of the above, the second respondent Assistant Commissioner of Income Tax, Circle 1, Karaikudi, is directed to dispose of the stay petition filed by the petitioner as expeditiously as possible, after affording an opportunity of hearing to the petitioner. The impugned order may be kept in abeyance. With the above direction, the Writ Petition is disposed of. Connected Miscellaneous Petition is closed.


W.P(MD)No.3445 of 2020 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED:20.02.2020 CORAM: HONOURABLE MRS. JUSTICE PUSHPASATHYA NARAYANA W.P(MD) N o. 3445 of 2020 and W.M. P(MD) Nos. 2897 and 2898 of 2020 R.Murugesan Petitioner Vs. 1.The Commissioner of Income Tax (Appeals), Office of Commissioner of Income Tax, Madurai. 2.The Assistant Commissioner of Income Tax, Office of Assistant Commissioner of Income Tax, Circle 1, Karaikudi. Respondents Prayer: Writ Petition is filed under Article 226 of Constitution of India to issue Writ of Certiorarified Mandamus, calling for records pertaining to impugned demand notice issued by second respondent in DIN & Letter No:ITBA/COM/F/17/2019-20/1024798383(1), dated 06.02.2020, quash same and direct second respondent not to enforce demand notice until disposal of petitioner's appeal by first respondent. For Petitioner : Mr.T.Bashyam For Respondents : Mrs.S.Srimathy http://www.judis.nic.in 1/4 W.P(MD)No.3445 of 2020 ORDER Mrs.S.Srimathy, learned standing counsel takes notice for respondents. 2. By consent, writ petition is taken up for disposal at admission stage itself. 3. This Writ petition has been filed praying for issuance of Writ of Certiorarified Mandamus, calling for records pertaining to impugned demand notice issued by second respondent in DIN & Letter No:ITBA/COM/F/17/2019-20/1024798383(1), dated 06.02.2020 to quash same and to direct second respondent not to enforce demand notice until disposal of petitioner's appeal by first respondent. 4. It is seen that even before appeal could be heard, petitioner is called upon to pay 20% of demand immediately for stay of demand dehorse fact that petitioner has filed stay petition before second respondent dated 13.02.2020. http://www.judis.nic.in 2/4 W.P(MD)No.3445 of 2020 5. In view of above, second respondent Assistant Commissioner of Income Tax, Circle 1, Karaikudi, is directed to dispose of stay petition filed by petitioner as expeditiously as possible, after affording opportunity of hearing to petitioner. Till such time, impugned order may be kept in abeyance. With above direction, Writ Petition is disposed of. No Costs. Consequently, connected Miscellaneous Petition is closed. 20.02.2020 Index:Yes/No Internet:Yes/No pm To: 1.The Commissioner of Income Tax (Appeals), Office of Commissioner of Income Tax, Madurai. 2.The Assistant Commissioner of Income Tax, Office of Assistant Commissioner of Income Tax, Circle 1, Karaikudi. http://www.judis.nic.in 3/4 W.P(MD)No.3445 of 2020 PUSHPASATHYA NARAYANA, J . pm W.P(MD)N o. 3445 of 2020 20.02.2020 http://www.judis.nic.in 4/4 R. Murugesan v. CIT (A), Madurai / ACIT, Karaikudi
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