Madras High CourtWP(MD)/16144/2023disposed of

The Bharathidasan University v. The National Faceless Assessment Centre

2023-09-14Honourable Mrs Justice S.Srimathy4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.09.2023

CORAM

THE HONOURABLE MRS.JUSTICE S.SRIMATHY and W.M.P.(MD).No.13541 of 2023 The Bharathidasan University, Through its Registrar, Palakalaiperur, Tiruchirapalli.

... Petitioner vs 1.The National Faceless Appeal Centre, Through its Commissioner, Delhi.

2.The Deputy Commissioner, Income Tax Department (Circle-1(1)), Williams Road, Cantonment Trichy, Tiruchirapalli.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the first respondent to dispose the appeal filed by the petitioner before the first respondent as against the assessment order of the second respondent, dated 08.05.2023 passed under Section 147 read with Section 144 of the Income Tax Act, 1961, within a time stipulated by this Court and till such time restrain the respondents 1 and 2 from proceeding further based on the said order dated 08.05.2023.

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For Petitioner : Mr.V.R.Shanmuganathan For Respondents : Mr.N.Dilip Kumar, Senior Standing Counsel.

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O R D E R

This Writ Petition is filed for Mandamus, directing the first respondent to dispose the appeal filed by the petitioner as against the assessment order dated 08.05.2023 and restrain the respondents 1 and 2 from proceeding further based on the said order dated 08.05.2023.

2. It is seen that the petitioner has already preferred a statutory appeal before appropriate authority. However, the petitioner has also preferred a stay petition that was not considered by the respondents. Therefore, the appellate authority is directed to consider the stay petition and pass appropriate orders within a period of eight (8) weeks from the date of receipt of a copy of this order. Until the stay petition is considered by the appellate authority, the respondents shall not take any coercive steps to collect tax from the petitioner. 2/4

3. With the above direction, this Writ Petition is disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 14.09.2023 NCC : Yes/No Index : Yes / No Internet : Yes/ No Nsr To 1.The National Faceless Appeal Centre, Through its Commissioner, Delhi.

2.The Deputy Commissioner, Income Tax Department (Circle-1(1)), Williams Road, Cantonment Trichy, Tiruchirapalli.

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S.SRIMATHY, J Nsr Order made in 14.09.2023 4/4