M/S.V.V. TITANIUM PIGMENTS PRIVATE LIMITED V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(MD)/13250/2021

AI Insights

The case involved M/s.V.V. Titanium Pigments Private Limited, which filed a Writ Petition under Article 226 of the Constitution of India against the Assistant Commissioner of Income Tax Central Circle 2, Madurai, and the Commissioner of Income Tax (Appeal-19), Chennai. The petition sought to prevent the first respondent from initiating any coercive action until the disposal of stay applications related to several appeals for different assessment years. Additionally, it requested the second respondent to expedite the disposal of these appeals. However, before the court could address these issues, the petitioner decided to withdraw the petition, leading to its dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 747509 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 27-09-2023
• 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 MAHARAJA
• Keywords: Coercive Action; Income tax appeal; Stay Application; Writ of Mandamus
• Section: ITA No. 09/2021-22; ITA No. 10/2021-22; ITA No. 11/2021-22; ITA No. 12/2021-22; ITA No. 13/2021-22; ITA No. 14/2021-22

Judgement Text

"W.P.(MD).No.13250 of 2021 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27.09.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY W.P.(MD).No.13250 of 2021 M/s.V.V.Titanium Pigments Private Limited, Represented by its Director, V.Subramanian ... Petitioner vs 1.The Assistant Commissioner of Income Tax Central Circle 2, Madurai, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. 2.The Commissioner of Income Tax (Appeal-19), O/o. Income Tax Department, New No.46, Old No.108, M.G.Road, Nungambakkam, Chennai – 600 034. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, I. Forbearing the first respondent from initiating any coercive action till the disposal of the stay application filed in appeal in ITA No. 09/2021-22, on the file of the second respondent. II. Directing the second respondent herein to dispose of the appeal in ITA No. 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD).No.13250 of 2021 09/2021-22, filed by the Petitioner Concern on 06.04.2021 against the order passed by the first respondent dated 18.02.2021 for the Assessment Year 2014-15. III. Forbearing the first respondent from initiating any coercive action till the disposal of the stay application filed in appeal in ITA No.10/2021-22 on the file of the second respondent. IV. Directing the 2nd respondent herein to dispose of the appeal in ITA No. 10/2021-22, filed by the Petitioner Concern on 06.04.2021 against the order passed by the first respondent dated 18.02.2021 for the Assessment Year 2015-16. V. Forbearing the first respondent from initiating any coercive action till the disposal of the stay application filed in appeal in ITA No.11/2021-22, on the file of the second respondent. VI. Directing the second respondent herein to dispose of the appeal in ITA No. 11/2021-22, filed by the Petitioner Concern on 06.04.2021 against the order passed by the first respondent dated 04.03.2021 for the Assessment Year 2016-17. VII. Forbearing the first respondent from initiating any coercive action till the disposal of the stay application filed in appeal in ITA No.12/2021-22 on the file of the second respondent. VIII. Directing the second respondent herein to dispose of the appeal in I.T.A.No. 12/2021-22, filed by the Petitioner Concern on 06.04.2021 against the order passed by the first respondent dated 04.03.2021 for the Assessment Year 2017-18. IX. Forbearing the first respondent from initiating any coercive action till the disposal of the stay application filed in appeal in ITA No.13/2021-22 on the file of the second respondent. 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD).No.13250 of 2021 X. Directing the second respondent herein to dispose of the appeal in ITA No. 13/2021-22 filed by the Petitioner Concern on 06.04.2021 against the order passed by the first respondent dated 04.03.2021 for the Assessment Year 2018-19. XI. Forbearing the first respondent from initiating any coercive action till the disposal of the stay application filed in appeal in ITA No.14/2021-22 on the file of the second respondent. XII. Directing the second respondent herein to dispose of the appeal in ITA No. 14/2021-22 filed by the Petitioner Concern on 06.04.2021 against the order passed by the first respondent dated 11.03.2021 for the Assessment Year 2019-20. For Petitioner : Mr.M.Maharaja For Respondents : Mr.N.Dilip Kumar, Standing Counsel. ***** O R D E R The writ petitioner has instructed his counsel to withdraw the Writ Petition. Accordingly, the learned counsel appearing for the petitioner seeks permission of this Court to withdraw the Writ Petition and has circulated a letter in this connection. He also made an endorsement to that effect. 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD).No.13250 of 2021 2. Hence, permission is granted and accordingly, the Writ Petition is dismissed as withdrawn. There shall be no order as to costs. 27.09.2023 NCC : Yes / No Index : Yes / No Internet : Yes Nsr To 1.The Assistant Commissioner of Income Tax Central Circle 2, Madurai, Income Tax Staff Quarters Complex, Kulamangalam Main Road, Meenambalpuram, Madurai – 625 002. 2.The Commissioner of Income Tax (Appeal-19), O/o. Income Tax Department, New No.46, Old No.108, M.G.Road, Nungambakkam, Chennai – 600 034. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD).No.13250 of 2021 S.SRIMATHY, J Nsr Order made in W.P.(MD).No.13250 of 2021 27.09.2023 5/5 https://www.mhc.tn.gov.in/judis "