W.P(MD)No.3430 of 2020 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED:20.02.2020 CORAM: HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)No.3430 of 2020 and W.M.P.(MD) Nos.2885 & 2886 of 2020 Arulmighu Koodal Alagar Perumal Temple Rep. by Assistant Commissioner/ Executive Officer, No.1, Koodal Alagar Perumal Koil Street, Near Periyar Bus stand, Madurai 625 001 Tamil nadu. Petitioner Vs. 1) Income Tax Officer, (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 2) Commissioner of Income Tax (Appeals-2), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai. Respondents PRAYER: Writ Petition is filed under Article 226 of Constitution of India to issue Writ of Certiorarified Mandamus, to call for records under DIN and Letter No.ITBA/COM/F/172019-2020/1024822732(1) on file of 1st Respondent dated 06-02-2020 mandating petitioner to pay 20 percent of disputed demand of income tax in respect of assessment year 2017-2018 in respect to PAN Number AABAA6383N http://www.judis.nic.in 1/4 W.P(MD)No.3430 of 2020 and to quash same as illegal, void, incompetent and direct 2 nd respondent to dispose of appeal filed by petitioner on 22-01-2020 under section 246A of Income Tax Act 1961 challenging order passed by 1st respondent under section 144 of Act by forbearing 1 st Respondent from insisting petitioner to remit 20 percent of disputed demand of Income Tax in respect of assessment year 2017-18. For Petitioner : Mr.S.Manohar For Respondents : Mrs.S.Srimathy, Standing Counsel ORDER Mrs.S.Srimathy, learned standing counsel takes notice on behalf of respondents. 2. By consent, writ petition is taken up for final disposal at admission stage itself. 3. writ petition is directed against order DIN and Letter No.ITBA/COM/F/172019-2020/1024822732(1) dated 06-02-2020 passed by first respondent herein. When assessment order was passed against petitioner dated 26.12.2019, demanding sum of Rs.3,47,14,400/- (Rupees Three Crores Forty Seven Lakhs Fourteen Thousand and Four hundred only) against which appeal has been filed on 22.01.2020 before Commissioner of Income Tax (Appeals), http://www.judis.nic.in 2/4 W.P(MD)No.3430 of 2020 wherein petition was also filed under Section 246A of Income Tax Act of 1961 before second respondent. second respondent had also passed impugned order, dated 06.02.2020 directing petitioner to pay 20% of demand, on payment of which demand for balance 80% would be stayed. Aggrieved by said order, writ petition has been filed. 4. According to petitioner, demand notice itself is not maintainable. 5. Upon instructions, learned standing counsel appearing for Revenue, stated that it was usual order, directing 20% of amount demanded to be paid. However, considering fact that petitioner is Temple and demand amount is huge, without going into merits of case, second respondent is directed to dispose of appeal within period of eight weeks from date of receipt of copy of this order. Till which time, demand notice should be kept in abeyance. 6. With above observations, writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 20.02.2020 http://www.judis.nic.in 3/4 W.P(MD)No.3430 of 2020 PUSHPA SATHYANARAYANA, J. sts Index :Yes / No Internet :Yes / No sts To 1) Income Tax Officer, (Exemptions Ward), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai 2 2) Commissioner of Income Tax (Appeals-2), Income Tax Buildings, V.P.Rathinasamy Road, Bibikulam, Madurai. Order made in W.P(MD)No.3430 of 2020 Dated: 20.02.2020 http://www.judis.nic.in 4/4 Arulmighu Koodal Alagar Perumal Temple v. ITO, (Exemptions Ward), Madurai-2 / CIT(A-2), Madurai