In two civil revision petitions, the High Court of Madras declined to entertain a request for a stay on the operation of an Income Tax Appellate Tribunal order relating to Assessment Year 2013-14, resulting in the closure of the petitions.
Request for stay on the operation of the ITAT order was not entertained; petitions closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
( Civil Appellate Jurisdiction )
Friday, the Fifth day of July Two Thousand Nineteen
PRESENT
THE HON`BLE MR JUSTICE T. S. SIVAGNANAM
THE HON`BLE MRS JUSTICE V.BHAVANI SUBBAROYAN
CMP Nos.13780 and 13791 of 2019
R.ATHAIYAN [PETITIONER IN BOTH THE PETITIONS ]
Vs
ASSISTANT COMMISSIONER OF [ RESPONDENT IN BOTH THE PETITIONS ] INCOME TAX, CIRCLE 2, NO.3, GANDHI ROAD, SALEM.
Petitions praying that in the circumstances stated therein and in the respective affidavits filed therewith the High Court will be pleased to
(i) To stay the operation of the order of the Income Tax Appellate Tribunal, D Bench, Chennai in ITA No.2879/Chny/2018 dated.09.05.2019, relating to Assessment Year 2013-14 (in CMP.13780/2019) and;
(ii)To stay the operation of the Income Tax Appellate Tribunal D Bench Chennai in C.O.No.6/Chny/2019 in ITA.No.2879/Chny/2018 dated 09-05-2019 relating to Assessment year 2013-2014 (in CMP.13791/2019) pending disposal of the above TCA.Nos.417 and 419/2019
Order : These petitions coming on for orders upon perusing the petitions and the respective affidavits filed in support thereof and upon hearing the arguments of MR.M.P.SENTHIL KUMAR, Advocate for the petitioner in both the petitions and of MR.U.PUSHPA, Standing Counsel on behalf of the Respondent the court made the following order:-
We deem it appropriate not to entertain the request for Stay. Accordingly, these petitions are closed.
-sd/-
05/07/2019
/ TRUE COPY /
Sub-Assistant Registrar ( Statistics / C.S. )
High Court, Madras - 600 104.
TO
1 THE INCOME TAX
APPELLATE TRIBUNAL 'D' BENCH CHENNAI
C.C. to MR.BASKAR G. Advocate on payment of necessary
charges
Order
in
CMP Nos.13780 and 13791 of 2019
IN TCA.Nos.417 and 419/2019
Date :05/07/2019
From 26.2.2001 the Registry is issuing certified
copies of the Interim Orders in this format
RRI 09/07/2019
1 issue framed by the court
Whether to grant a stay on the order of the Income Tax Appellate Tribunal pending disposal of other petitions.
3 provisions across 3 enactments
R. Athaiyan
Assistant Commissioner of Income Tax, Circle 2, No.3, Gandhi Road, Salem
T. S. Sivagnanam
V. Bhavani Subbaroyan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
