M/S.Radaan Mediaworks India v. The Appellate Deputy

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.04.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.12802 of 2016 and W.M.P.No.11197 of 2016 M/s.Radaan Mediaworks India Limited, rep by its Chairperson and Managing Director, 10, Paul Appasamy Street, T.Nagar, Chennai - 600 017.

... Petitioner Vs.

1.The Appellate Deputy Commissioner (CT), CT - Central Division, Greams Road, Chennai.

2.The Assistant Commissioner (CT), T.Nagar Assessment Circle, Chennai - 600 028.

... Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the 2nd respondent in the impugned notice RC.No.928/2008/A1 dated 31.03.2016 and to quash the same and further direct the 2nd respondent not to proceed further in terms of the impugned proceedings till the disposal of the appeal pending before the 1st respondent or alternatively direct the 1st respondent to conduct the final hearing in A.P.No.2/2012. For Petitioner : Mrs.Radhika Chandra Sekhar For Respondents: Mr.S.Kanmani Annamalai, Additional Government Pleader (Tax)

O R D E R

The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records of the 2nd respondent in the impugned notice dated 31.03.2016 and to

quash the same and to further direct the 2nd respondent not to proceed further till the disposal of the appeal pending before the 1st respondent or alternatively to direct the 1st respondent to conduct the final hearing in A.P.No.2/2012. 2.It is the case of the petitioner that during the pendency of the appeal before the 1st respondent in A.P.No.2/2012, the 2nd respondent had issued the recovery notice dated 31.03.2016, which is against the provisions of law.

3.Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax) taking notice for the respondents fairly submitted that the impugned notice issued on 31.03.2016 is erroneous for the reason that the appeal preferred by the petitioner is pending before the 1st respondent.

4.In these circumstances, I am of the view that the 1st respondent can be directed to dispose of the appeal in A.P.No.2/2012 within a stipulated time and till such time, the impugned order dated 31.03.2016 can be kept in abeyance. Accordingly, I direct the 1st respondent to dispose of the appeal filed by the petitioner in A.P.No.2/2012, on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order and till the disposal of the appeal, the notice dated 31.03.2016 issued by the 2nd respondent shall be kept in abeyance.

5.With these observations, the Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To 1.The Appellate Deputy Commissioner (CT), CT - Central Division, Greams Road, Chennai.

2.The Assistant Commissioner (CT), T.Nagar Assessment Circle, Chennai - 600 028.

+1cc to Mr.K.Vaitheeswaran, Advocate Sr.21564 +1cc to the Special Government Pleader Sr.21555 W.P.No.12802 of 2016 and W.M.P.No.11197 of 2016 eu(CO) srg(06/04/2016) 05.04.2016