K.S. Ravikumar V. The Commissioner of Income Tax, Central Circle-II, Trichy and The Commissioner of Income Tax (Appeals) II, Trichy and The Assistant Commissioner of Income Tax, Central Circle-II, Trichy and The Tax Recovery Officer, (Central Range) (Income Tax) Madurai-625 002

WP(MD)/19089/2013

AI Insights

The case involves multiple Writ Petitions filed by K.S. Ravikumar against various income tax authorities challenging orders related to income tax assessments for several years under Sections 153-C and 143(3) of the Income Tax Act. The petitions were filed under Article 226 of the Constitution of India, seeking to quash the impugned orders and related tax recovery notices. The primary contention was the legality of the assessment orders and the subsequent tax recovery actions. The respondents argued that the matters were already under appeal before the Commissioner of Appeals, thus rendering the Writ Petitions not maintainable at this stage. The court agreed with the respondents and dismissed the petitions, emphasizing the need for the appellate process to take its course.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 683438 (HC-MADURAI)
• Appeal Type: Others
• Pronouncement Date: 11-12-2013
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 153-C r/w Section 143(3)
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: R KRISHNAMOORTHY
• Assessee Lawyers: R VIJAYARAGHAVAN; SUBBRAYA AIYAR PADMANABHA
• Keywords: Assessment years; Income Tax; Writ of Certiorari; Writ of Mandamus; Tax Recovery Notice
• Section: 143(3); 153 C

Judgement Text

"1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED 11.12.2013 CORAM THE HONOURABLE MR.JUSTICE B.RAJENDRAN W.P(MD)Nos.19089 to 19093 and 19094 to 19098 and 19099 to 19103 of 2013 and M.P(MD)Nos.1,1,1,1,1,1,1,1,1 and 1 of 2013. K.S.Ravikumar ..Petitioner in all the petitions Vs 1.The Commissioner of Income Tax, Central Circle-II, Trichy. 2.The Commissioner of Income Tax(Appeals)II, Trichy. 3.The Assistant Commissioner of Income Tax, Central Circle-II,Trichy ..Respondents 1 To 3 in WP(MD).19089 TO 19093 and WP(MD).19099 TO 19103/2013 4.The Tax Recovery Officer, (Central Range) (Income Tax) Madurai-625 002 ...4th Respondent in WP(MD).19094 TO 19098/2013 Prayer in W.P.No.19089 of 2013: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for the records on the file of the third respondent in PAN;AJHPR3493A and to quash the impugned order passed under Section 153-C r/w Section 143(3), dated 28.3.2013 for the assessment years 2007-2008. Prayer in WP(MD). 19090/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari or any other appropriate writ or directions to call for the records on the file of the 3rd Respondent in PAN: AJHPR3493A and quash the impugned order passed u/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2008-09 and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19091/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari or any other appropriate writ or directions to call for the records on the file of the 3rd Respondent in PAN:AJHPR3493A and quash the impugned order passed u/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2009-10 and pass such other order or orders as this Honble Court. https://hcservices.ecourts.gov.in/hcservices/ 2 Prayer in WP(MD). 19092/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari or any other appropriate writ or directions to call for the records on the file of the 3rd Respondent in PAN: AJHPR3493A and quash the impugned order passed u/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2010-11 and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19093/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorari or any other appropriate writ or directions to call for the records on the file of the 3rd Respondent in PAN: AJHPR3493A and quash the impugned order passed u/s. 153C r.w.s 143 (3) dated 28.03.2013 for the assessment years 2011-12 and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19094/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus or any other appropriate writ or directions to call for the records of the 3rd Respondent relating to the impugned order dated 22.07.2013 for the assessment years 2007-08 in PAN: AJHPR3493A/ Central Circle-II/2013- 14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO (Central)/Mdu, of the 4th Respondent dated 01.10.2013 and quash the same and direct the 3rd Respondent to grant stay of collection of demand till the disposal of the appeal by the 2nd Respondent and pass such other order or orders as this Honble Court. Prayer in WP(MD). 19095/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus or any other appropriate writ or directions to call for the records of the 3rd Respondent relating to the impugned order dated 22.07.2013 for the assessment years 2008-09 in PAN: AJHPR3493A/ / Central Circle-II/2013- 14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central) / Mdu, of the 4th Respondent dated 01.10.2013 and quash the same and direct the 3rd Respondent to grant stay of collection of demand till the disposal of the appeal by the 2nd Respondent and pass such other order or orders as this Honble Court Prayer in WP(MD). 19096/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus or any other appropriate writ or directions to call for the records of the 3rd Respondent relating to the impugned order dated 22.07.2013 for the assessment years 2009-10 in PAN: AJHPR3493A/ / Central Circle-II/2013- 14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central) / Mdu, of the 4th Respondent dt.01.10.2013 and quash the same and direct the 3rd Respondent to grant stay of collection of demand till the disposal of the appeal by the 2nd Respondent and pass such other order or orders as this Honble Court. https://hcservices.ecourts.gov.in/hcservices/ 3 Prayer in WP(MD). 19097/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus or any other appropriate writ or directions to call for the records of the 3rd Respondent relating to the impugned order dated 22.7.2013 for the assessment years 2010-11 in PAN AJHPR3493A/Central Circle-II/2013-14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO(Central) / Mdu, of the 4th Respondent dated 01.10.2013 and quash the same and direct the 3rd Respondent to grant stay of collection of demand till the disposal of the appeal by the 2nd Respondent. Prayer in WP(MD). 19098/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Certiorarified Mandamus or any other appropriate wirt or directions to call for the records of the 3rd Respondent relating to the impugned order dated 22.07.2013 for the assessment yers 2011-12 in PAN: AJHPR3493A/ / Central Circle-II/2013- 14/TRY and consequential Tax recovery notice in T.R.C.No.159/TRO (Central)/Mdu, of the 4th Respondent dated 01.10.2013 and quash the same and direct the 3rd Respondent to grant stay of collection of demand till the disposal of the appeal by the 2nd Respondent and pass such other orders or orders as this Honble Court. Prayer in WP(MD). 19099/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of Mandamus or directions to direct the 2nd respondent to consider the representation dated 18.9.2013 to dispose the appeal filed on 29.4.2013 for the assessment years 2007-08. Prayer in WP(MD). 19100/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Mandamus, to direct the 2nd respondent to consider the Representation dated 18.09.2013 and dispose the appeal filed on 29.04.2013 for the Assessment Year 2008-09. Prayer in WP(MD). 19101/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Mandamus or any other appropriate writ or directions to direct the 2nd Respondent to consider the Representation dated 18.09.2013 dispose the appeal filed on 29.04.2013 for the assessment years 2009-10. Prayer in WP(MD). 19102/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a writ of Mandamus or directions to direct the 2nd respondent to consider the representation dated 18.9.2013 dispose the appeal filed on 29.4.2013 for the assessment years 2010-11. https://hcservices.ecourts.gov.in/hcservices/ 4 Prayer in WP(MD). 19103/ 2013 : Writ Petition is filed under Article 226 of the Constitution of India, praying this Court To issue a Writ of Mandamus, to direct the 2nd respondent to consider the Representation dated 18.09.2013 dispose the appeal filed on 29.04.2013 for the Assessment Year 2011-12. For Petitioner :M/s.R.Vijayaraghavan for in all W.Ps M/s.Subbraya Aiyar Padmanabha For Respondents :Mr.R.Krishnamoorthy in all W.Ps Senior Standing Counsel for Income Tax COMMON ORDER The learned counsel for the respondents has brought to the notice of this Court that as against the orders impugned herein, they have preferred appeals before the Commissioner of Appeals and the appeals are pending. Therefore at this stage, the Writ Petitions filed before this Court are not maintainable. The learned counsel for the Petitioners submitted that they have to be permitted to raise all the points raised before this Court before the appellate authority. The only request made by the Petitioners is that since the appeals are pending, he wants to have an early disposal of the same, for which, the learned counsel for the respondents has no serious objection. 2. In view of the same, the Writ Petitions are dismissed. The Appellate Authority is directed to dispose of the appeals within four months from the date of receipt of a copy of this order. The learned counsel for the Petitioners are at liberty to raise all the points raised herein before the appellate authority. Consequently, connected Miscellaneous Petitions are dismissed. No costs. Sd/- Assistant Registrar True copy Sub Assistant Registrar To 1.The Commissioner of Income Tax, Central Circle-II, Trichy. 2.The Commissioner of Income Tax(Appeals)II, Trichy. 3.The Assistant Commissioner of Income Tax, Central Circle-II,Trichy 4. The Tax Recovery Officer, (Central Range) (Income Tax) Madurai-625 002 +1 CC to M/s.R.Krishnamoorthy, Advocate Sr.No.62052 W.P(MD)Nos.19089 to 19093 and 19094 to 19098 and 19099 to 19103/2013 11.12.2013 vsn NA/13/12/2013/P4/6C https://hcservices.ecourts.gov.in/hcservices/ "