W.P.No.7436 of 2020 (Zoom App) IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.04.2020 CORAM: HONOURABLE MR.JUSTICE S.VAIDYANATHAN W.P.No.7436 of 2020 M/s.Auromatrix Hotels Privated Limited, Rep. By its Director, 129, Estate Main Road, Industrial Estate, Perungudi, Chennai-600 096 ... Petitioner -vs- 1. Commissioner of Income Teax, Corporate Circle 1 (1) Chennai, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. Bank Manager, Tamil Nadu Mercantile Bank Ltd., 127-B, College Road, Agastheeswaram, Kanyakumari District. 3. Senior Manager, Tamil Nadu Mercantile Bank Ltd., Thiruvannamalai Branch, No.91/106, Big Street, Thiruvannamalai. ... Respondents Prayer: Writ Petition is filed under Article 226 of Constitution of India praying to issue Writ of Certiorarified Mandamus, calling for records relating to Order dated 16.03.2020 in Din & Letter 1/4 http://www.judis.nic.in W.P.No.7436 of 2020 (Zoom App) No.ITBA/COM/F/17/2019-20/1026648022(1) of First Respondent and quash same. For Petitioner : Mr.ARL.Sundaresan, Senior Counsel For M/s.AL.Ganthimathi For Mr.N.Mahendra Babu For R1 : M/s.Hema Murali Krishnan ***** ORDER This Writ Petition has been filed, seeking to quash Order of 1st Respondent dated 16.03.2020 made in Din & Letter No.ITBA/COM/F/17/2019- 20/1026648022(1), by which Petitioner was directed to pay Tax arrears of Rs,3,19,58,408/- and Bank Account of Petitioner was also ordered to be frozen by Income Tax Department. 2. Heard learned Senior Counsel for Petitioner and learned Standing Counsel for Income Tax Department through Zoom Video Conference. Notice to R2 and R3 is dispensed with, as no prejudice is going to be caused to them in disposal of this petition. 3. It is case of petitioner that notice under Section 226(3) of Income Tax Act, 1961 was received by them on 20.03.2020, stating that amount of Rs.1,22,96,560/-, 1,26,49,606/- and 70,12,242/- totalling Rs.3,19,58,408/- for Assessment Year 2012-2013, 2014-2015 and 2017-2018 2/4 http://www.judis.nic.in W.P.No.7436 of 2020 (Zoom App) respectively, has not been remitted to Income Tax Department. It is further case of Petitioner that against said assessment / levy of Tax, appeal has been preferred before Commissioner of Income Tax Appeal and Petitioner has been taking steps for direct tax settlements by way of amnesty scheme called Viwad Se Vishwas , which is valid upto 30.06.2020. It is grievance of Petitioner that in meanwhile, it was informed by 2nd respondent vide their letter dated 31.03.2020 that accounts of Petitioner have been frozen on 16.03.2020 itself on instruction of Income Tax Department, despite production of order of this Court passed in Suo Motu W.P.No.7413 of 2020 dated 26.03.2020, requesting to desist from taking coercive measures during current pandemic. 4. After elaborate deliberation and argument, learned Senior Counsel for Petitioner has submitted that present Writ Petition may be closed, granting liberty to Petitioner to move authority concerned for interim relief or One Time Settlement or Samadhan Scheme, if available. In case, authority concerned is not agreeable to accept any of views, Petitioner may be permitted to raise all objections that are raised in present Writ Petition. S.VAIDYANATHAN, J. ar 3/4 http://www.judis.nic.in W.P.No.7436 of 2020 (Zoom App) 5. Taking note of submission made by Petitioner, this Writ Petition is closed, with liberty as sought for by Petitioner. Consequently, connected miscellaneous petitions are closed. No costs. 09.04.2020 Index: Yes Internet: Yes Speaking Order: Yes ar W.P.No.7436 of 2020 4/4 http://www.judis.nic.in Auromatrix Hotels Private Limited v. Commissioner of Income-tax, Corporate Circle 1(1), Chennai / Bank Manager, Tamil Nadu Mercantile Bank Ltd. / Senior Manager, Tamil Nadu Mercantile Bank Ltd