L.Sekar, v. The Principal Commissioner Of Income Tax,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
(Special Original Jurisdiction) Thursday, the First day of July Two Thousand Twenty One PRESENT THE HON`BLE DR JUSTICE ANITA SUMANTH WP No.1232 of 2020 and WMP.No.1490/2020 L.SEKAR, [ PETITIONER IN BOTH THE PETITIONS] Vs 1 THE PRINCIPAL COMMISSIONER [ RESPONDENTS IN BOTH THE PETITIONS] OF INCOME TAX,, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, 121, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI 600034 2 THE ASSESSMENT OFFICER/ INCOME TAX OFFICER,, WARD 2, TIRUVANNAMALAI, INCOME TAX DEPARTMENT, TIRUVANNAMALAI DISTRICT Writ Petitions under Article 226 of the Constitution of India praying that in the circumstances stated therein and in the respective affidavits filed therewith the High Court will be pleased to issue a Writ of Certiorari
(1) To call for the entire records pertaining the impugned exparte best judgment assessment for the assessment year 2017-2018 under Section 144 of the Income Tax Act dated 08.12.2019 vide ORder No. ITBA/ AST/ S/ 144/ 2019-20/ 1021904454(1) on the file of the 2nd respondent and quash the same as arbitrary, against the principles of natural justice and total inconfirmity with the provisions of the Income Tax Act (in WP.1232/2020) and; (2)To grant Interim Stay of all further proceedings including penalty and recovery proceedings pursuant to the impugned exparte best judgment assessment for the assessment year 2017-2018 under Section 144 of the Income Tax Act dated 08.12.2019 vide ORder No. ITBA/ AST/ S/ 144/ 2019-20/ 1021904454(1) on the file of the 2nd respondent till the (in WMP.1490/2020) disposal of the above WP.1232/2020 respectively.
Order : These petitions coming on for orders upon perusing the petitions and the respective affidavits filed in support thereof and upon hearing the arguments of MR.R.SEENIAPPAN, Advocate for the petitioner in both the petitions the court made the following order:- List on 29.07.2021.
2.Interim stay granted on 21.01.2021 and extended on 26.02.2021 will stand extended till the next date of hearing. -sd/- 01/07/2021 / TRUE COPY / Sub-Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104.
TO 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, 121, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI 600034 2 THE ASSESSMENT OFFICER/ INCOME TAX OFFICER, WARD 2, TIRUVANNAMALAI, INCOME TAX DEPARTMENT, TIRUVANNAMALAI DISTRICT Order in WP.1232/2020 and WMP.1490/2020 Date: 01/07/2021 From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this format RRI 10/02/2020 RRI 09/03/2020 (P) RRI 04/12/2020 RRI 11/01/2021 RRI 10/02/2021 (P) RRI 23/02/2021 UM(18/03/2021) MJ 16/07/2021