Smt. P.Savithri v. The Deputy Commissioner Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.02.2016
CORAM
THE HONOURABLE Mr. JUSTICE M.DURAISWAMY W.P.Nos.7310 to 7315 and 7316 to 7318 of 2016 & W.M.P.Nos.6494 to 6499 & 6500 to 6502 of 2016 W.P.No.7310/2016 P.Savithri .. Petitioner in WP.Nos 7310 to 7315/16 Kamal Palanisami .. Petitioner in WP.Nos.
7316 to 7318/16 v.
1 The Deputy Commissioner of Income Tax Central Circle 1 Coimbatore 2 The Principal Commissioner of Income Tax Central 2, Investigation Wing No.46, Mahatma Gandhi Road Chennai 34 3 The Commissioner of Income Tax (Appeals)-18 Central Circle Nungambakkam Chennai - 600 034 .. Respondents WP.Nos.7310 to 7315 of 2016:
Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, Calling for the records on the file of the 2nd respondent in PAN: No. DGCPS2107H and quash the impugned order in C. No. 2802/C-2/201516/4, dated 29.01.2016 passed by the 2nd respondent rejecting the stay petition for the AY 2007-08 2008-2009, 2011-2012, 20102011, 2012-2013, 2013-2014, and direct the 2nd respondent to grant stay of demand pending disposal of the appeal before the 3rd respondent.
WP.Nos.7316 to 7318 of 2016:Petitions filed Under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus Calling for the records on the file of the second
respondent in PAN No.AYRPK4800B and quash the impugned order in C.No.2802/ C-2/2015-16/3 dated 29.1.2016 passed by the second respondent rejecting the Stay Petition for the AY 2007-08 ,20102011, and direct the second respondent to grant stay of demand pending disposal of the appeal before the third respondent For Petitioners : Mr.R.Sivaraman For Respondents : Mr.P.Rajkumar Jhabakh for Pramod Kumar Chopda Standing Counsel COMMON ORDER Writ Petition Nos.7310 to 7315 of 2016 have been filed by the petitioner to issue a Writ of Certiorarified Mandamus to call for the records on the file of the second respondent in PAN. No. DGCPS2107H and to quash the impugned order in C.No.2802/C-2/2015-16/2, dated 29.01.2016 passed by the second respondent rejecting the stay petition for the assessment years 2007-08, 2008-09, 2010-11, 2011-12 and 2012-13 and 2013-14 and direct the second respondent to grant stay of demand pending disposal of the appeal before the third respondent.
2. Similarly, Writ Petition Nos. 7316 to 7318 of 2016 have been filed by the petitioner to issue a Writ of Certiorarified Mandamus to call for the records on the file of the second respondent in PAN. No. AYRPK4800B and to quash the impugned order in C.No.2802/C-2/2015-16/3, dated 29.01.2016 passed by the second respondent rejecting the stay petition for the assessment years 2007-08, 2010-11 and 2013-14 and direct the second respondent to grant stay of demand pending disposal of the appeal before the third respondent.
3. Mr.R.Sivaraman, learned counsel appearing for the petitioners, submitted that the respondents had already attached the immovable properties belonging to the petitioners and therefore, the respondents may be directed to complete the adjudication, within a time frame.
4. Mr.P.Rajkumar Jhabakh, learned Standing Counsel appearing for the respondents, on instructions, submitted that the third respondent may require atleast eight months' time to complete the adjudication for the reason that the third respondent has to peruse the entire documents produced by the petitioners.
5. However, learned counsel appearing for the petitioners
submitted that a shorter time may be fixed for completing the adjudication for the reason that the petitioners are put to hardship, since their properties were attached by the respondents.
6. Having regard to the submissions made by the learned counsel on either side, without expressing any opinion with regard to the merits of the case, I direct the third respondent to complete the adjudication, within a period of eight months from the date of receipt of a copy of this order. It is needless to say that the petitioners should cooperate with the third respondent for completing the adjudication within the time stipulated by this court. With these observations, the writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.
-s/dAssistant Registrar(CSVII) True Copy Sub-Assistant Registrar Rj To 1 The Deputy Commissioner of Income Tax Central Circle 1 Coimbatore 2 The Principal Commissioner of Income Tax Central 2, Investigation Wing No.46, Mahatma Gandhi Road Chennai 34 3 The Commissioner of Income Tax (Appeals)-18 Central Circle Nungambakkam Chennai - 600 034 +2 ccs to M/s.T.Pramod Kumar Chopda Advocate sr.12629,12628 + 2 CCS TO MR.R.SIVARAMAN, ADVOCATE SR NOS.13314 & 13315(14/6/16) W.P.Nos.7310 to 7315 and 7316 to 7318 of 2016 & W.M.P.Nos.6494 to 6499 & 6500 to 6502 of 2016 sal(co) aa08/03/2016