Mr. Neelraj Vinoth V. The Principal Commissioner of Income Tax, Central Circle -2 and The Commissioner of Income Tax(Appeals), Chennai -19 and The Joint Commissioner of Income Tax, Central Range and The Assistant Commissioner of Income Tax, Central Circle -1, Trichy

WP(MD)/3537/2020

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The case involves Mr. Neelraj Vinoth, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against the Income Tax Department officials, challenging an order that required him to pay 20% of a total demand of Rs. 17,24,48,450 for the Assessment Year 2017-18 as a condition for considering his stay petition. The petitioner argued that the demand was under appeal and sought relief from the court to not proceed with the recovery of the disputed arrears until the appeal was resolved. The court's decision allowed the petitioner to pay the demanded amount in installments and stayed further recovery actions, emphasizing the need for an expedited appeal process.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 815863 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 21-02-2020
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: M KAUSHIK
• Keywords: Assessment Year 2017-18; Income Tax; Writ of Certiorarified Mandamus; Disputed Arrears; Stay of Demand Notice
• Section: ITBA/COM/F/17/2019-20/1024012765(1)

Judgement Text

"W .P(MD)No.3537 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:21.02.2020 CORAM: THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)No.3537 of 2020 and W.M.P.(MD) Nos.2990 & 2992 of 2020 Mr.Neelraj Vinoth, 274-C, Thuraiyur Road, Perambalur- 621 212 PAN: AJUPV 3588M ... Petitioner Vs. 1) The Principal Commissioner of Income Tax, Central Circle -2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 034 2) The Commissioner of Income Tax(Appeals), Chennai -19 Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 034 3) The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli 620 001 4) The Assistant Commissioner of Income Tax, Central Circle -1, Trichy, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli – 620 001 ... Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus 1/3 https://hcservices.ecourts.gov.in/hcservices/ W .P(MD)No.3537 of 2020 to call for the records of the 4th respondent to quash the impugned order bearing DIN and Letter No.ITBA/COM/F/17/2019-20/1024012765 (1) dated 20.01.2020 and not to proceed further in the matter of recovery of the disputed arrears pending disposal of the First Appeal before the 2nd respondent pertaining to the assessment year 2017-18. For Petitioner : Mr.M.Kaushik for Mr.S.Sridhar For Respondents : Mr.N.Dilip Kumar Standing Counsel O R D E R This Writ Petition has been filed seeking to call for the records of the 4th respondent to quash the impugned order bearing DIN and Letter No.ITBA/COM/F/17/2019-20/1024012765(1) dated 20.01.2020, directing the petitioner to pay 20% of the total demand raised immediately. 2. It is submitted by the learned counsel appearing for the petitioner that already an appeal has been filed against the original demand made. The demand amount for the Assessment Year 2017-18 is Rs.17,24,48,450/- (Rupees Seventeen Crores and Twenty Four Lakhs Forty Eight Thousand Four Hundred and Fifty only). The impugned order specifically states that only on payment of minimum of 20% of total demand, stay petition will be considered. The said order is now been modified that, there will be an order of stay of the demand notice on deposit of 20% of the demand amount made. 3. The learned counsel for the petitioner seeks considerable time for the payment, as even 20% would be more than Three Crores of rupees. 4. Upon instructions, the learned standing counsel appearing for Revenue, stated that the petitioners are permitted to pay 20% of the total demand in three(03) equalled monthly installments, first of such installment would commence on or before 30.03.2020. The corresponding installments will have to be paid on 30.04.2020 and 30.05.2020. The payment of the balance 80% of the amount is stayed on payment of the above such installments for the 20% of the demand amount. In the meanwhile, the second respondent is directed to hear the appeal in expedition. 2/3 https://hcservices.ecourts.gov.in/hcservices/ W .P(MD)No.3537 of 2020 5. With the above directions, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (CO) // True Copy // / /2020 Sub Assistant Registrar(CS) STS To: 1) The Principal Commissioner of Income Tax, Central Circle -2, Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 034 2) The Commissioner of Income Tax(Appeals), Chennai -19 Income Tax Department, New No.46, Old No.108, Mahatma Gandhi Road, Chennai 600 034 3) The Joint Commissioner of Income Tax, Central Range, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli 620 001 4) The Assistant Commissioner of Income Tax, Central Circle -1, Trichy, Income Tax Department, 44, Williams Road, Cantonment, Tiruchirapalli – 620 001 +1 CC to MR.A.SRIDHAR, Advocate ( SR-7753[F] dated 24/02/2020 ) +1 CC to MR.N.DILIP KUMAR, Advocate ( SR-8145[F] dated 25/02/2020 ) Order made in W.P(MD)No.3537 of 2020 Dated: 21.02.2020 KM/(02.03.2020) 3P 7C 3/3 https://hcservices.ecourts.gov.in/hcservices/ "