Global Arkitekts Private Limited v. Assistant Commissioner Of Income Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 27.03.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.9376 of 2023 and WMP.Nos.9474 & 9475 of 2023 Global Arkitekts Private Limited Represented by its Director Nemam Kurral Vijay Kumar Krishna, No.33, Shafee Mohammed Road, Greams Road, Rutland Towers, Chennai-600 006.
... Petitioner Vs 1.Assistant Commissioner of Income Tax, DC/AC Central Cir 1(2), 3rd Floor, Investigation Building, 46 MG Road, Nungambakkam, Chennai-600 034.
2.Tax Recovery Officer, TRO Central 1, Room 118, 1st Floor, Investigation Building, 46 MG Road, Nungambakkam, Chennai-600 034.
... Respondents PRAYER: Writ 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 1st Respondent in his proceedings leading up to the Impugned Order dated 10.01.2022 bearing number ITBA/COM/F/17/2021-22/1038600451(1) issued
by the 1st Respondent and quash the same and to consequently direct the Respondents to stay the recovery of tax demand and attachments of the Properties and Bank Accounts of the Petitioner until the disposal of the appeal by the Commissioner of Income Tax (Appeals).
For Petitioner : Mr.Kumarpal Chopra For Respondents : Mr.A.P.Srinivas Senior Standing Counsel
O R D E R
Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to enable a final disposal of this writ petitioner at this juncture.
2.The challenge is belated as it relates to an order dated 10.01.2022 rejecting the application for stay of recovery pending appeal filed before the Commissioner of Income Tax (Appeals) challenging an order of assessment passed under the provisions of Income Tax Act, 1961 (in short 'Act'). 3.The petitioner has thereafter filed a stay application yet again before the assessing officer on 22.11.2021 which is stated to be pending. It has also filed a representation before the Tax Recovery Officer on 03.01.2023 seeking a stay of demand which has been rejected on 11.01.2023, the officer citing an absence of an order of stay passed by any appropriate authority.
4.Bearing in mind, the trajectory of events as aforesaid, particularly the fact that the impugned order is more than a year old, I see no necessity to intervene at this juncture.
5.This writ petition is dismissed granting liberty to the petitioner to move a stay application before a superior authority, either before the Administrative or the Appellate Commissioner of Income Tax seeking stay, pending appeal. Such stay application, if instituted, will be disposed by the authority within a period of four (4) weeks from date of such institution, after hearing the petitioner and in accordance with law. No costs. Connected miscellaneous petitions are closed.
27.03.2023 vs Index : Yes / No Speaking Order To 1.Assistant Commissioner of Income Tax, DC/AC Central Cir 1(2), 3rd Floor, Investigation Building, 46 MG Road, Nungambakkam, Chennai-600 034.
2.Tax Recovery Officer, TRO Central 1, Room 118, 1st Floor, Investigation Building, 46 MG Road, Nungambakkam, Chennai-600 034.
Dr.ANITA SUMANTH,J.
vs W.P.No.9376 of 2023 and WMP.Nos.9474 & 9475 of 2023 27.03.2023