Sivanthi Farms (P) Ltd. v. The Principal Commissioner of Income-tax/ Commissioner of Income-tax-6, Chennai/ The Income-tax Officer, Corporate Circle 6(3), Chennai/ The Commissioner of Income-tax (Appeal)-15, Chennai
[Citation -2020-LL-0616-4]

Citation 2020-LL-0616-4
Appellant Name Sivanthi Farms (P) Ltd.
Respondent Name The Principal Commissioner of Income-tax/ Commissioner of Income-tax-6, Chennai/ The Income-tax Officer, Corporate Circle 6(3), Chennai/ The Commissioner of Income-tax (Appeal)-15, Chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 16/06/2020
Judgment View Judgment
Keyword Tags tax due
Bot Summary: 2.The petitioner challenges the order passed by the Principal Commissioner of Income Tax, dated 11.03.2020, in and by which, the petitioner was directed to pay 20 of the tax due, on or before 30.03.2020, while staying the demand of tax. 3.I have heard Mr.V.S.Jayakumar, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel for the department. 9952 of 2020 tax due in view of the unexpected financial crunch due to the lock down imposed. 5.Mr.A.P.Srinivas, learned Standing counsel would submit that the petitioner must show its bonafide. 6.Considering the over all situation, the writ petition is disposed of with the following directions : The petitioner shall pay 10 of the tax due by 30.09.2020 and the remaining 10 shall be paid on or before 31.12.2020. It is made clear that there will be no further extension. Consequently connected miscellaneous petition is closed.


W.P.No.8301 of 2020 and W.M.P.No.9952 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.06.2020 CORAM HON'BLE MR.JUSTICE R.SUBRAMANIAN W.P.No.8301 of 2020 and W.M.P.No.9952 of 2020 Sivanthi Farms (P) Ltd., Represented by its Authorised Representative Mr.R.Muralidharan, 86, Periyar EVR High School, Chennai 600007. Petitioner Vs. 1.The Principal Commissioner of Income Tax/ Commissioner of Income Tax-6, M.G.Road, Chennai 600034. 2.The Income Tax Officer, Corporate Circle 6(3), 121, Nungambakkam High Road, Chennai 600034. 3.The Commissioner of Income Tax (Appeal) -15, M.G.Road, Nungambakkam, Chennai 600034. Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India praying for Writ of Certiorarified Mandamus, calling for records of respondents and quash impugned order bearing ITBA/COM/F/17/2019- http://www.judis.nic.in Page 1 of 5 W.P.No.8301 of 2020 and W.M.P.No.9952 of 2020 20/1026455873(1) dated 11.03.2020 issued by 1st respondent and direct respondents to not to enforce arrears of demand pending disposal of appeal before respondent No.3. For Petitioner : Mr. V.S.Jayakumar For Respondents : Mr.A.P.Srinivas, Standing Counsel ORDER This matter is taken up for hearing through Video-Conferencing. 2.The petitioner challenges order passed by Principal Commissioner of Income Tax, dated 11.03.2020, in and by which, petitioner was directed to pay 20% of tax due, on or before 30.03.2020, while staying demand of tax. 3.I have heard Mr.V.S.Jayakumar, learned counsel for petitioner and Mr.A.P.Srinivas, learned Standing Counsel for department. 4.Mr.V.S.Jayakumar, learned counsel for petitioner, while conceding that order passed by Principal Commissioner of Income Tax is one based on consent, would plead for grant of some more time to pay 20% of http://www.judis.nic.in Page 2 of 5 W.P.No.8301 of 2020 and W.M.P.No.9952 of 2020 tax due in view of unexpected financial crunch due to lock down imposed. 5.Mr.A.P.Srinivas, learned Standing counsel would submit that petitioner must show its bonafide. 6.Considering over all situation, writ petition is disposed of with following directions : (a) petitioner shall pay 10% of tax due by 30.09.2020 and remaining 10% shall be paid on or before 31.12.2020. (b) It is made clear that there will be no further extension. (c) No costs. Consequently connected miscellaneous petition is closed. 16.06.2020 Index : Yes /No Internet : Yes/No Speaking order/ Non Speaking order ms http://www.judis.nic.in Page 3 of 5 W.P.No.8301 of 2020 and W.M.P.No.9952 of 2020 To 1.The Principal Commissioner of Income Tax/ Commissioner of Income Tax-6, M.G.Road, Chennai 600 034. 2.The Income Tax Officer, Corporate Circle 6(3), 121, Nungambakkam High Road, Chennai 600 034. 3.The Commissioner of Income Tax (Appeal) -15, M.G.Road, Nungambakkam, Chennai 600 034. http://www.judis.nic.in Page 4 of 5 W.P.No.8301 of 2020 and W.M.P.No.9952 of 2020 R.SUBRAMANIAN, J. ms W.P.No.8301 of 2020 and WMP No.9952 of 2020 16.06.2020 http://www.judis.nic.in Page 5 of 5 Sivanthi Farms (P) Ltd. v. Principal Commissioner of Income-tax/ Commissioner of Income-tax-6, Chennai/ Income-tax Officer, Corporate Circle 6(3), Chennai/ Commissioner of Income-tax (Appeal)-15, Chennai
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