Madras High CourtWP/10283/2004disposed of

M/S.Oriental Hotels Ltd., v. The Commissioner Of Income Tax

2017-07-19Honourable Mr Justice T. S. Sivagnanam2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.07.2017

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.Nos.10283 to 10286 of 2004 and W.P.M.P.Nos.11995, 11997, 11999 & 12001 of 2004 M/s.Oriental Hotels Ltd., 37, M.G.Road, Chennai - 600 034.

... Petitioner in all W.Ps'

Vs.

The Commissioner of Income Tax, Chennai III, 121 M.G.Road, Chennai - 600 034.

... Respondent in all W.Ps'

Common Prayer: Petitions filed under Article 226 of the Constitution of India to issue a WRIT OF CERTIORARI, to call for the records of the petitioner on the file of the respondent in C.No.3057/32/III/2003-04 and quash the impugned order dated 09.01.2004 passed by the respondent relating to the assessment years 1995-96, 1997-98, 1999-2000 and 1996-97 respectively. For Petitioner : Mr.R.Venkata Narayanan for (In all W.Ps') M/s.Subbaraya Aiyar Padmanabhan For Respondent : Mrs.Hema Muralikrishnan, (In all W.Ps') Senior Panel Counsel.

***** COMMON ORDER The orders impugned in these writ petitions are in order under Section 220(2A) of the Income Tax Act, 1961 computing the interest payable based on the order passed by the Commissioner of Income Tax Appeals for the Assessment years 1995-96, 1996-97, 1997-98 and 1999-2000. As against the said orders, both the assessee as well as the Revenue preferred appeals to the Tribunal and the appeals were disposed of. As against which, the assessee has filed Tax Case Appeals, which are pending before the Division Bench.

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2. In the light of the pendency of the appeals before the Division Bench, both the assessee and the Revenue shall abide by the orders to be passed by the Hon'ble Division Bench in the pending appeals.

3. With the above observation, these Writ Petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Asst.Registrar (CO) /true copy/ Sub Asst. Registrar vsm To The Commissioner of Income Tax, Chennai III, 121 M.G.Road, Chennai - 600 034.

+1cc to M/s.Hema Murali Krishnan,Advocate sr.51226 W.P.Nos.10283 to 10286 of 2004 rs1(co) ss(8/8/2017) https://hcservices.ecourts.gov.in/hcservices/