M/S.Toiling Masses Welfare v. Income Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.8.2016
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.26689 of 2016 & WMP.No.22914 of 2016 M/s.Toiling Masses Welfare Trust, rep.
by its Trustee Mr.G.Ramakrishnan
...Petitioner
Vs The Income Tax Officer (Exemptions), Ward IV, No.121, Mahatma Gandhi Road, Chennai-34.
...Respondent
PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent on its file in F.No.AAATT6230F and quash the impugned notice dated 14.7.2016.
For Petitioner :
Mr.J.Balachander For Respondent :
Mr.J.Narayanasamy
ORDER
Mr.J.Narayanasamy, learned Standing Counsel accepts notice for the respondent. Heard both.
2. The petitioner challenges an interim order passed by the respondent dated 14.7.2016, which, in fact, is consequent upon the decision of the Income Tax Appellate Tribunal in I.T.A.No.1597/Mds/2014 dated 6.11.2015 for the assessment year 2010-11. The appeal filed by the respondent before the Income Tax Appellate Tribunal was allowed and the cross objection filed by the assessee was dismissed. Consequently, the respondent directed the petitioner to pay the amount of Rs.5,72,195/- and in default, the petitioner was informed that they would be treated as the assessee in default and action would be taken against recovery of the demand.
3. Though the order was passed by the Tribunal on 6.11.2015, it is stated that the petitioner has not challenged the same. There is no error in the impugned order.
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4. Accordingly, the writ petition fails and is dismissed. No costs. Consequently, the above WMP is also dismissed.
5. Considering the submissions made by the learned counsel for the petitioner, the time limit prescribed in the impugned order to effect payment on or before 22.7.2016 is extended till 12.8.2016.
6. Except for the above relief, the writ petition stands dismissed in all other aspects.
Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To The Income Tax Officer (Exemptions), Ward IV, No.121, Mahatma Gandhi Road, Chennai-34.
1 cc to Mr.J.Balachander, Advocate, sr.43495 WP.No.26689 of 2016 & WMP.No.22914 of 2016 ctr co kra 02.08.2016 https://hcservices.ecourts.gov.in/hcservices/