Jayanthi Seeman v. The Principal Commissioner of Income-tax-I, Chennai / The Income-tax Officer, Non Corp Ward.1(2), Chennai
[Citation -2020-LL-0707-8]
| Citation | 2020-LL-0707-8 |
|---|---|
| Appellant Name | Jayanthi Seeman |
| Respondent Name | The Principal Commissioner of Income-tax-I, Chennai / The Income-tax Officer, Non Corp Ward.1(2), Chennai |
| Court | HIGH COURT OF MADRAS |
| Relevant Act | Income-tax |
| Date of Order | 07/07/2020 |
| Assessment Year | 2010-11, 2011-12, 2012-13, 2013-14 |
| Judgment | View Judgment |
| Keyword Tags | statutory appeal • interim order • interim stay |
| Bot Summary: | This appeal is directed against an order passed in WP No.10019 of 2019 dated 29.04.2019, filed by the appellant herein. The said writ petition was filed challenging an order passed by the 1st respondent dated 22.03.2019 in a stay application filed by the appellant/assessee, before the 1st respondent, in an appeal filed against the order of assessment dated 29.12.2017, for the Assessment Years 2010-11 to 2013-14. The matter was taken on appeal and the Division Bench, while entertaining the appeal, by order dated 30.05.2019 granted an order of interim stay. It is submitted by the learned counsels on either side that the statutory appeal before the 1st respondent is ripe for hearing and that there is every likelihood that the appeal itself could be disposed of at an early date. Considering the fact that there has been an order of interim stay in force, since 30.05.2019, we are of the view that it would be inequitable to modify or alter the interim order at this juncture, especially, when the main appeal is ripe for hearing before the 1st respondent. Accordingly, the appeal stands disposed of and the interim order granted on 30.05.2019, shall continue to remain in force, till the appeal filed by the appellant before the 1st respondent is heard and disposed of. 1748 of 2019 respondent is requested to dispose of the appeal at an early date, preferably, within a period of six weeks from the date of receipt of the copy of this order. |