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Madras High CourtWP/18553/2023dismissed

M/S.Saravana Selvarathnam v. The Assistant Commissioner Of Income Tax

2023-06-22Honourable Dr Justice Anita Sumanth6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 22.06.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and WMP Nos.17784, 17786, 17790 & 17791 of 2023 M/s.Saravana Selvarathnam Retail Private Limited Rep by its Managing Director Saravana Arul No.33, Natesan Street, T.Nagar, Chennai - 600 017 ... Petitioner in WP.No.18553 of 2023 M/s.Saravana Selvarathnam Trading & Manufacturing Private Limited Rep by its Managing Director Saravana Arul No.14, Ranganathan Street, T.Nagar, Chennai - 600 017 ... Petitioner in WP.No.18558 of 2023 Vs 1.The Assistant Commissioner of Income Tax Central Circle 1(2) Investigation Building No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2.The Commissioner of Income Tax (Appeals) 18 121, Mahatma Gandhi Road Nungambakkam, Chennai - 600 034 ... Respondents in both WPs

COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the 1st respondent in ITBA/COM/F/17/202324/1053556915(1) and ITBA/COM/F/17/2023-24/1053556889(1) and quash the proceedings dt. 05.06.2023 issued therein. (In both WPs) For Petitioners : Mrs.Hema Muralikrishnan For Respondents : Mr.A.P.Srinivas Senior Standing Counsel COMMON ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to enable final disposal of these Writ Petitions, even at the stage of admission.

2. The challenge is to two demand notices, both dated 05.06.2023, whereunder demands, stated to be pending for various years, i.e., 2006-07, 2007-08, 2009-10, 2010-11, 2011-12, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23 have been tabulated and the petitioners have been asked to pay the demands under threat of coercive action.

3. The status of proceedings in regard to the demands raised have been explained by the petitioners in the writ affidavits as follows: W.P.No.18553 of 2023:

S.No.

AY Section Date of Order Demand Remarks 2021-22 143(3) 31.12.2022 29,91,79,044 Appeal and stay petition pending before CIT(A) 2020-21 141a 30.12.2021 18,02,330 2019-20 24.06.2020 5,38,890 ITAT allowed appeal 2018-19 143 (1) (a) 16.10.2019 69,75,840 Rectification petition pending before AO 2011-12 153A 31.03.2014 2,05,998 2010-11 220(2) 20.08.2014 2,06,838 2009-10 153A 31.03.2014 4,35,918 NIL order passed by CIT(A) 2009-10 115 WE 03.02.2011 5,87,130 W.P.No.18558 of 2023:

S.No.

AY Section Date of Order Demand Remarks 2022-23 143(1)(A) 21.02.2023 2022-23 272AA 08.03.2022 2021-22 143(3) 31.12.2022 1,10,92,179 Appeal and stay petition pending before CIT(A) 2020-21 27.05.2022 1,45,000 Appeal and stay petition pending before CIT(A) on 08.06.2022 2019-20 24.06.2020 60,760 2018-19 30.03.2023 1,25,57,510 Appeal and stay petition pending before CIT(A) 2011-12 24.07.2014 Paid on 09.02.2023 2010-11 24.07.2014 Paid on 09.02.2023 2009-10 15A 25.03.2014 4,54,259 2007-08 24.07.2014 3,638 Paid on 09.02.2023 2006-07 143(3) 27.06.2011 1,230 Paid on 09.02.2023

S.No.

AY Section Date of Order Demand Remarks 2006-07 143A 25.03.2014 1,585 Paid on 09.02.2023

4. It is seen that statutory appeals, rectification petitions and stay applications are pending before the various authorities even according to the petitioners. While the petitioner in W.P.No.18553 of 2023 would state that in two cases (Sl.Nos.3 and 7) the appellate authorities have allowed the appeals, it is for the petitioner to pursue that position, if at all there have been no further appeals by the revenue, and establish that those demands have been nullified.

5. As regards Sl.Nos.2,5,6 and 8 in W.P.No.18553 of 2023 and Sl.Nos.1,2,5 and 9 in W.P.No.18558 of 2023, the remarks column is blank and hence those demands appear to have been attained finality. It is thus for the respective petitioners to settle the same.

6. As per the petitioner's tabulation in W.P.No.18558 of 2023, demands at Sl.Nos.7, 8, 10, 11 and 12 have been paid on 09.02.2023, but the sum total of these demands does not exceed Rs.10,000/- and are hence inconsequential in the larger scheme of things.

7. Thus, I see no avenue to intervene in these Writ Petitions and in any event, and certainly, no case is made out for quash of the impugned demands, in light of the admitted position as noted above.

8. These Writ Petitions are hence dismissed with no order as to costs. Connected Miscellaneous Petitions are also dismissed. sl 22.06.2023 Index : Yes / No Speaking/non-speaking Order To 1.The Assistant Commissioner of Income Tax Central Circle 1(2) Investigation Building No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034 2.The Commissioner of Income Tax (Appeals) 18 121, Mahatma Gandhi Road Nungambakkam, Chennai - 600 034

Dr.ANITA SUMANTH,J.

sl and WMP Nos.17784, 17786, 17790 & 17791 of 2023 22.06.2023