A.IMTIAZ, S/O. ADAM HAJI V. THE COMMISSIONER OF APPEALS

WP(MD)/7587/2016

AI Insights

The case involves a series of writ petitions filed under Article 226 of the Constitution of India by various petitioners against the orders issued by the Income Tax Department, Madurai. The petitions sought to quash the orders related to income tax assessments for the assessment year 2012-13 and 2015-16, arguing that the department did not consider their requests under Section 220(6) of the Income Tax Act, 1961, which pertains to the stay of demand. The petitioners contended that their rights to a fair hearing were violated as per the instructions of the Central Board of Direct Taxes. However, the court found the matter to be infructuous and dismissed the petitions without delving into the merits of the case.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 693852 (HC-MADURAI)
• Appeal Type: Others
• Pronouncement Date: 10-03-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S SRIMATHY
• Assessee Lawyers: H NAZIRUDEEN
• Keywords: Central Board of Direct Taxes; Income Tax; Opportunity of being heard; Writ of Certiorarified Mandamus
• Section: 220(6)

Judgement Text

"W .P .(MD)Nos.7587 to 7590 of 2016 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 10.03.2021 CORAM: THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.7587 to 7590 of 2016 and W.M.P.(MD)Nos.6347 to 6350 of 2016 A.Imtia ... Petitioner in W.P.(MD)No.7587 of 2016 I.Halima ... Petitioner in W.P.(MD)No.7588 of 2016 I.Fakhrudeen ... Petitioner in W.P.(MD)No.7589 of 2016 I.Gulam ....Petitioner in W.P.(MD)No.7590 of 2016 -Vs- 1.The Commissioner of Appeals, Income Tax Department, Madurai. 2.The Income Tax Officer, Income Tax Department, NC Ward-2(2), Madurai. 3.The Tax Recovery Officer I, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625002. ... Respondents Prayer in W.P.(MD)No.7587 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the second respondent bearing No.PAN.AADPI4938E/A.Y.2012-13/NC W2((2)/MDU, dated 20.05.2015 as well as consequential order dated 23.03.2016 bearing No.AADPI4938E/NCW-2(2)/2015-16 issued by the second respondent pursuant to the petition dated 19.03.2016 submitted by the petitioner on 21.03.2016 and to quash the same with consequential direction to the second respondent to consider the petitioner filed under Section 220(6) of the Income Tax Act, 1961, in conformity with the instructions of the Central Board of Direct Taxes by providing an opportunity of being heard to the petitioner. 1/3 https://hcservices.ecourts.gov.in/hcservices/ W .P .(MD)Nos.7587 to 7590 of 2016 Prayer in W.P.(MD)No.7588 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the second respondent bearing No.PAN.AACPH1491G/A.Y.2012-13/NCW2((2)/MDU, dated 20.05.2015 as well as consequential order dated 23.03.2016 bearing No.AACPH1491G/NCW-2(2)/2015-16 issued by the second respondent pursuant to the petition dated 19.03.2016 submitted by the petitioner on 21.03.2016 and to quash the same with consequential direction to the second respondent to consider the petitioner filed under Section 220(6) of the Income Tax Act, 1961, in conformity with the instructions of the Central Board of Direct Taxes by providing an opportunity of being heard to the petitioner. Prayer in W.P.(MD)No.7589 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the second respondent bearing No.PAN.AAXPF5259M/A.Y.2012-13/NC W2((2)/MDU, dated 19.05.2015 as well as consequential order dated 28.03.2016 bearing No. AAXPF5259M/A.Y.2015-16 issued by the second respondent pursuant to the petition dated 19.03.2016 submitted by the petitioner on 21.03.2016 and to quash the same with consequential direction to the second respondent to consider the petitioner filed under Section 220(6) of the Income Tax Act, 1961, in conformity with the instructions of the Central Board of Direct Taxes by providing an opportunity of being heard to the petitioner. Prayer in W.P.(MD)No.7590 of 2016: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records of the second respondent bearing No.PAN.BACPG6476P/A.Y.2012-13/NC W2((2)/MDU, dated 19.05.2015 as well as consequential order dated 28.03.2016 bearing No. BACPG6476P/NCW-2(2)/2015-16 issued by the second respondent pursuant to the petition dated 19.03.2016 submitted by the petitioner on 21.03.2016 and to quash the same with consequential direction to the second respondent to consider the petitioner filed under Section 220(6) of the Income Tax Act, 1961, in conformity with the instructions of the Central Board of Direct Taxes by providing an opportunity of being heard to the petitioner. For Petitioner : Mr.H.Nazirudeen For Respondents : (*)Mrs.S.Srimathy Standing Counsel 2/3 https://hcservices.ecourts.gov.in/hcservices/ W .P .(MD)Nos.7587 to 7590 of 2016 COMMON ORDER The matter has become infructuous. Hence, these writ petitions are dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS-II) (*)Corrected as per order of this Hon'ble Court dated 30.03.2021 Sd/- Assistant Registrar(CS-II) // True Copy // / /2021 Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned. To (*)To be substituted the order already despatched on 26.03.2021 1.The Commissioner of Appeals, Income Tax Department, Madurai. 2.The Income Tax Officer, Income Tax Department, NC Ward-2(2), Madurai. 3.The Tax Recovery Officer I, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625002. +2 cc to M/s.S.Srimathy , SSC for IT, SR.No.10484,10485 +1 cc to Mr.S.M.S.Johnny Basha , Advocate SR.No.10483 W.P.(MD)Nos.7587 to 7590 of 2016 and W.M.P.(MD)Nos.6347 to 6350 of 2016 sss(CO) TR(29.04.2021) 3P 7C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "