W.P. No.6081 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.08.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.6081 of 2020 and WMP. Nos.7146 & 7147 of 2020 R.SELVAM, Prop Sri Venkateswarra Company, No.15, New Kandhappa Colony, Annadanapatty, Salem 636 002. .. Petitioner Vs. Deputy Commissioner of Income Tax, Circle 1 (1), Income Tax Office, No.3, Gandhi Road, Salem 636 002. .. Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India praying Writ of Certiorari to call for records on file of respondent in PAN.BEWPS2921B and quash impugned order No. ITBA/ AST/ S/ 143(3)/ 2019-20/ 1021838218 (1) dated 6.12.2019 passed u/s. 143(3) of Income Tax Act 1961 by respondent as illegal. For Petitioner : Mr.R.Kumar For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER http://www.judis.nic.in 1 W.P. No.6081 of 2020 Heard Mr.Kumar, learned counsel for petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for respondent. 2. petitioner challenges order of assessment passed under provisions of Income Tax Act, 1961 (in short Act ) dated 06.12.2019. Admittedly, petitioner has availed of appellate remedy and appeal is pending before first Appellate Authority. 3. In such circumstances, present Writ Petition is not maintainable and same is closed. 4. Learned counsel for petitioner points out that substantial demand has been raised consequent upon assessment and assessee is not in position to remit same, seeing as returned income was much lower than assessed income. He also points out that Stay Application filed by petitioner before Assessing Authority has been rejected in mechanical manner calling upon petitioner to remit 20% of disputed demand. This order dated 10.02.2020 is however not subject matter of challenge before me. 5. petitioner is granted liberty to approach Appellate/Administrative Commissioner seeking stay of demand and such application, if and when filed, will be disposed by Authority before which it is filed, after hearing petitioner, in accordance with law. http://www.judis.nic.in 2 W.P. No.6081 of 2020 6. No costs. Connected Miscellaneous Petitions are also dismissed. 04.08.2020 Sl Index:Yes/No Speaking/non-speaking order To Deputy Commissioner of Income Tax, Circle 1 (1), Income Tax Office, No.3, Gandhi Road, Salem 636 002. Dr.ANITA SUMANTH, J. sl W.P. No.6081 of 2020 and WMP. Nos.7146 & 7147 of 2020 http://www.judis.nic.in 3 W.P. No.6081 of 2020 04.08.2020 http://www.judis.nic.in 4 R.Selvam v. Deputy Commissioner of Income-tax, Circle 1(1), Salem