A.A.187 Nasiyanur Primary Agricultural Co-Operative Credit Society Ltd. v. The ITO, Ward-2(1), Erode / The CIT, Appeals-III, Coimbatore
[Citation -2020-LL-0309-24]

Citation 2020-LL-0309-24
Appellant Name A.A.187 Nasiyanur Primary Agricultural Co-Operative Credit Society Ltd.
Respondent Name The ITO, Ward-2(1), Erode / The CIT, Appeals-III, Coimbatore
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 09/03/2020
Judgment View Judgment
Keyword Tags statutory appeal • stay of recovery
Bot Summary: Respondent PRAYER: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, directing the 2nd respondent to dispose the Appeal filed by the petitioner society on 13.01.2020 till such time restraining the 2nd respondent from initiate any recovery proceedings. 3806 od 2020 Dr. ANITA SUMANTH,J. rkp ORDER The petitioner seeks a Writ of Mandamus directing the second respondent, that is, the Commissioner of Income Tax, Appeals III, Coimbatore to dispose the Appeal filed by the petitioner society on 13.01.2020 till such time restraining the 2nd respondent from initiate any recovery proceedings. This prayer is misconceived seeing as the petitioner has rightly availed of the remedy of statutory appeal and in such circumstances, it is for the petitioner to approach the authorities under the Act seeking stay of recovery.


W.P.No.3806 od 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.03.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.3806 of 2020 and WMP. Nos.4503 & 4504 of 2020 A. A.187 Nasiyanur Primary Agricultural Cooperative Credit Society Ltd., Rep. by its Secretary, R. Chinnaraju Petitioner Vs. 1. Income Tax Officer, Ward-2 (1), Erode, Income Tax Office, No.15, Gandhiji Road, Erode - 638 001, Erode District. 2.The Commissioner of Income Tax, Appeals III, Coimbatore, Coimbatore District. Respondent PRAYER: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Mandamus, directing 2nd respondent to dispose Appeal filed by petitioner society on 13.01.2020 till such time restraining 2nd respondent from initiate any recovery proceedings. For Petitioner : Mr. C. Prakasam For Respondent : Mr. ANR. Jaya Prathap Standing Counsel http://www.judis.nic.in 1/2 W.P.No.3806 od 2020 Dr. ANITA SUMANTH,J. rkp ORDER petitioner seeks Writ of Mandamus directing second respondent, that is, Commissioner of Income Tax, Appeals III, Coimbatore to dispose Appeal filed by petitioner society on 13.01.2020 till such time restraining 2nd respondent from initiate any recovery proceedings. 2. This prayer is misconceived seeing as petitioner has rightly availed of remedy of statutory appeal and in such circumstances, it is for petitioner to approach authorities under Act seeking stay of recovery. 3. This Writ Petition is thus dismissed. Connected Miscellaneous Petitions are dismissed. No costs. 09.03.2020 Index : Yes/No Speaking Order/Non speaking Order rkp To 1. Income Tax Officer, Ward-2 (1), Erode, Income Tax Office, No.15, Gandhiji Road, Erode - 638 001, Erode District. 2.The Commissioner of Income Tax, Appeals III, Coimbatore, Coimbatore District. W.P.No.3806 of 2020 and WMP. Nos.4503 & 4504 of 2020 http://www.judis.nic.in 2/2 A.A.187 Nasiyanur Primary Agricultural Co-Operative Credit Society Ltd. v. ITO, Ward-2(1), Erode / CIT, Appeals-III, Coimbatore
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