Sathya Industrial Workers Cooperative, Housing Society Ltd. v. The Deputy Commissioner of Income Tax, CPC, Bengaluru
[Citation -2020-LL-0309-50]

Citation 2020-LL-0309-50
Appellant Name Sathya Industrial Workers Cooperative, Housing Society Ltd.
Respondent Name The Deputy Commissioner of Income Tax, CPC, Bengaluru
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 09/03/2020
Judgment View Judgment
Bot Summary: Respondent in both WPs PRAYER in both WPs: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, calling for the entire records relating to the impugned order passed by the respondent in Demand Identification No.2019201837027558291T, dated 31.05.2019 and quash the same. 6072 6075 of 2020 COMM ON ORDER Mr.Prabu Mukunth Arun Kumar, learned Junior Standing Counsel accepts notice for the respondents and is armed with instructions. He points out that the impugned orders are only an intimation under Section 143(1) and that the proceedings for assessment have been completed under scrutiny thereafter. The petitioners have filed an appeal, admittedly, challenging the order of assessment dated 31.05.2020 before the Commissioner of Income Tax. These writ petitions are not maintainable. The petitioners are thus at liberty to approach the appellate Authority seeking appropriate remedy in this regard. Connected miscellaneous petitions are dismissed with no order as to costs.


W.P.No.6072 & 6075 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.03.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition Nos.6072 & 6075 of 2020 and WMP. Nos.7133, 7134, 7135 & 7136 of 2020 Sathya Industrial Workers Cooperative, Housing Society Ltd., No.CBE/HSG-5, Rep. by its Secretary, D.Vasuki. ...Petitioner in W.P. No.6072 of 2020 Thiyagi Kumaran Industrial Workers Cooperative House Construction Society Ltd., No.K.1983 Rep. by its Secretary, T.S.Rajkumar. ...Petitioner in W.P. No.6075 of 2020 Vs. Deputy Commissioner of Income Tax, CPC Centralized Processing Center, Income Tax Department, Bengaluru- 560 500. ... Respondent in both WPs PRAYER in both WPs: PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorari, calling for entire records relating to impugned order passed by respondent in Demand Identification No.2019201837027558291T, dated 31.05.2019 and quash same. For Petitioner : Mr.C.Prakasam in both WPs For Respondent : Mr.Prabu Mukunth Arunkumar, Junior Standing Counsel in both WPs http://www.judis.nic.in 1/4 W.P.No.6072 & 6075 of 2020 COMM ON ORDER Mr.Prabu Mukunth Arun Kumar, learned Junior Standing Counsel accepts notice for respondents and is armed with instructions. He points out that impugned orders are only intimation under Section 143(1) and that proceedings for assessment have been completed under scrutiny thereafter. 2. petitioners have filed appeal, admittedly, challenging order of assessment dated 31.05.2020 before Commissioner of Income Tax (Appeals). In such circumstances, these writ petitions are not maintainable. At this stage, Mr.Prakasam, learned counsel states that he restricts his prayer only for interim protection against recovery. 3. I am not inclined to consider request for interim protection when appellate authority, seized of appeal is also empowered to consider and deal with all matters incidental to appeal. petitioners are thus at liberty to approach appellate Authority seeking appropriate remedy in this regard. These writ petitions are dismissed. Consequently, connected miscellaneous petitions are dismissed with no order as to costs. 09.03.2020 Index : Yes/No Speaking Order/Non speaking Order rkp http://www.judis.nic.in 2/4 W.P.No.6072 & 6075 of 2020 To Deputy Commissioner of Income Tax, CPC Centralized Processing Center, Income Tax Department, Bengaluru- 560 500. http://www.judis.nic.in 3/4 W.P.No.6072 & 6075 of 2020 Dr.ANITA SUMANTH, J. rkp Writ Petition Nos.6072 & 6075 of 2020 and WMP. Nos.7133, 7134, 7135 & 7136 of 2020 09.03.2020 http://www.judis.nic.in 4/4 Sathya Industrial Workers Cooperative, Housing Society Ltd. v. Deputy Commissioner of Income Tax, CPC, Bengaluru
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