W.P.(MD)No.6026 of 2020 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.03.2020 CORAM HONOURABLE MR.JUSTICE M.DHANDAPANI W.P.(MD)Nos.6026, 6028 to 6034 of 2020 W.P.(MD)No.6026 of 2020 Karthikeyan Petitioner Vs. 1.The Commissioner of Income Tax (Appeals), Office of Commissioner of Income Tax, Madurai. 2.The Income Tax Officer, Ward - 2, Virudhunagar, Virudhunagar District. Respondents PRAYER:- Petition filed under Article 226 of Constitution of India seeking Writ of Mandamus, directing second respondent not to initiate recovery proceedings until disposal of petitioner's appeal, dated 12.01.2020 filed before first respondent. For Petitioner : No appearance For Respondents : Mrs.S.Srimathy Special Government Pleader http://www.judis.nic.in 1/6 W.P.(MD)No.6026 of 2020 COMMON ORDER These writ petitions have been filed to direct second respondent not to initiate recovery proceedings, until disposal of petitioner's appeal, filed before first respondent. 2. Heard learned Special Government Pleader appearing for respondents. No representation on behalf of writ petitioners. 3. petitioners are assesses under Income Tax Act and they filed returns, for Assessment year 2017-2018, admitting total income and they were selected for scrutiny and assessment was completed in year 2017. Subsequently, Notice under Section 143(2) of Income Tax Act, was issued to petitioners. second respondent subsequently issued notice under Section 142(1) of Income Tax Act. 4. As against that, petitioners have filed appeals before first respondent, which are pending. In meanwhile, second respondent urged petitioners to pay demand immediately or otherwise follow up action shall be taken as per provision of Income Tax Act, 1961. Further, second respondent orally threatened petitioners to attach bank account. Therefore, petitioners filed applications before second respondent stating that appeals are pending before first respondent Appellate Authority and further requested second respondent not to initiate any action regarding http://www.judis.nic.in 2/6 W.P.(MD)No.6026 of 2020 recovery of tax. As per Instruction No.96 (F.No.1/6/69/ITCC), dated 21.08.1969, issued by Central Board of Direct Taxes, no recovery should be effected of disputed demand where determination of tax in assessment is substantially higher than returned income. instruction is binding on all Income Tax Authorities under Section 119 of Income Tax Act. However, second respondent continuously urging petitioners to pay demand immediately or otherwise follow up action shall be taken sper provisions of Act. Challenging same, these present Writ Petitions have been filed. 5. learned Special Government Pleader appearing for respondents would submit that there is absolutely no merit whatsoever in contention of petitioners. He would further submitted that unless restrained order is passed by Appellate Authority, there is nothing wrong in 2nd respondent initiating further proceedings against petitioners. Hence, learned Special Government Pleader prays for dismissal of writ petitions. 6. On perusal of records, second respondent has passed assessment orders, confirming their proposal and levied Income Tax on petitioners. Against order of 2nd respondent, petitioners have filed appeals before Appellate Authority and same are pending. Since http://www.judis.nic.in 3/6 W.P.(MD)No.6026 of 2020 second respondent urging petitioners to pay demand immediately, petitioners are before this Court with these present Writ Petitions. 7. Admittedly, petitioners did not get any interim order from Appellate Authority. After non-payment of tax arrears, petitioners filed appeals. As rightly contended by learned Special Government Pleader for respondent, in absence of any interim order from Appellate Authority, there is nothing wrong in 2nd respondent initiating further proceedings against petitioners. These Writ Petitions itself misconceived. Hence, this Court is not inclined to grant relief as sought for by petitioners. 8. In result, Writ Petitions are dismissed. However, this order will not stand in way of petitioners to secure interim order from Appellate Authority, as against order of 2nd respondent. However, there shall be no order as to costs. Index :Yes/No 24.03.2020 Internet :Yes/No Ls http://www.judis.nic.in 4/6 W.P.(MD)No.6026 of 2020 To 1.The Commissioner of Income Tax (Appeals), Office of Commissioner of Income Tax, Madurai. 2.The Income Tax Officer, Ward - 2, Virudhunagar, Virudhunagar District. http://www.judis.nic.in 5/6 W.P.(MD)No.6026 of 2020 M.DHANDAPANI, J. Ls W.P.(MD)Nos.6026, 6028 to 6034 of 2020 24.03.2020 http://www.judis.nic.in 6/6 Karthikeyan v. Commissioner of Income-tax (Appeals), Madurai / Income-tax Officer, Ward-2, Virudhunagar