M/S.ALPHA FOUNDATION FOR V. THE COMMISSIONER OF

WP(MD)/7019/2014

AI Insights

The case involves M/s. Alpha Foundation for Education Research, represented by Dr. R. Palani, who filed a writ petition under Article 226 of the Constitution of India against the Income Tax authorities of Tiruchirappalli. The petitioner sought to quash a notice issued by the Joint Commissioner of Income Tax, Trichy, and requested the first respondent to expedite the appeal and stay application. The primary contention was regarding the legality of the notice issued for the assessment year 2011-12. The court's decision focused on ensuring a fair hearing of the appeal while balancing the interests of the tax authorities by requiring a partial payment of the disputed tax.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 733094 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 23-04-2014
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: R KRISHNAMOORTHY
• Assessee Lawyers: P THIAGARAJAN
• Keywords: Appeal; Income Tax; Recovery proceedings; Stay Application; Writ of Certiorarified Mandamus
• Section: 143(3)

Judgement Text

"1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.04.2014 CORAM THE HONOURABLE MR.JUSTICE R.SUBBIAH W.P.(MD)No.7019 of 2014 and M.P.(MD)Nos.1 and 2 of 2014 M/s.Alpha Foundation for Education Research, represented by Dr.R.Palani, Chairman, Alpha Avenue, Sudhana Nagar, K.K.Nagar, Airport Post, Tiruchirappalli-620 021. ... Petitioner Vs. 1. The Commissioner of Income-tax (A) – Tiruchirappalli, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 2. The Commissioner of Income-tax-II, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 3. The Joint Commissioner of Income-tax, Range IV, Tiruchirappalli-620 001. ... Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to notice bearing PAN.No.AABTA 8419N, AY 2011-12 dated 31.03.2014 by the Joint Commissioner of Income Tax, Trichy and quash the same as illegal and to direct the first respondent to take up the appeal and stay application filed before him out of turn. For Petitioner : Mr.P.Thiagarajan For Respondents : Mr.R.Krishnamoorthy ORDER This writ petition is filed for a Writ of Certiorarified Mandamus to call for the records pertaining to notice bearing PAN.No.AABTA 8419N, AY 2011-12 dated 31.03.2014 by the Joint Commissioner of Income Tax, Trichy and quash the same as illegal and to direct the first respondent to take up the appeal and stay application filed before him out of turn. https://hcservices.ecourts.gov.in/hcservices/ 2 2.Though very many contentions have been raised in this writ petition, at the time of arguments, the learned counsel for the petitioner submitted that if a direction is given to the first respondent to dispose of the appeal preferred by the petitioner as against the impugned notice of the first respondent, that would suffice. Further, the learned counsel for the petitioner submitted that till the disposal of the appeal, the respondents may be instructed not to proceed with any recovery proceedings. 3.The learned counsel for the respondents submitted that the petitioner may be directed to pay at least 50% of the tax amount. 4.Taking into consideration the submissions made by the learned counsel on either side, this Court directs the petitioner to pay 50% of the tax amount mentioned in the impugned order, within a period of four weeks from the date of receipt of a copy of this order. On such payment being made, the first respondent is directed to take up the appeal and dispose of the same, within a period of four months thereafter. Till the disposal of the appeal, the respondent is directed not to proceed with any recovery proceedings. 5.The writ petition is disposed of accordingly. Consequently, the connected miscellaneous petitions are closed. No costs. Sd/- Assistant Registrar(A.S.,) /True Copy/ Sub-Assistant Registrar To 1.The Commissioner of Income-tax (A) – Tiruchirappalli, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Commissioner of Income-tax-II, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 3.The Joint Commissioner of Income-tax, Range IV, Tiruchirappalli-620 001. +1cc to Mr.R.Krishnamoorthy, Advocate, in SR. No.24946. +2ccs to Mr.P.Thiagarajan, Advocate, in SR. No.24652. W.P.(MD)No.7019 of 2014 and M.P.(MD)Nos.1 and 2 of 2014 KM 23.04.2014 msm 28.04.2014 p2/7c https://hcservices.ecourts.gov.in/hcservices/ "