A writ petition filed under Article 226 of the Constitution of India seeking a stay on income tax recovery was dismissed as withdrawn by the High Court, with liberty to file an application before the lower authority.
Liberty to file a stay application before the Commissioner of Income Tax (Appeals) within four weeks.
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
DATED: 09.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.17358 of 2020 and
WMP. No.21498 & 21502 of 2020
Jain Housing, Represented by its Partner, Mr.Sachin Mehta, 98 and 99, Habibullah Road, T.Nagar, Chennai-600 017. …Petitioner
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari Mandamus calling for the records on the file of the 1st respondent in PAN.AAEFJ2408B and quash the impugned order in ITBA / com / F / 17 / 2019-20 / 1026706759(1) dated 17.3.2020 passed by the 1st Respondent rejecting the stay petition filed by the petitioner for stay of demand for the Assessment year 2017-18 as illegal arbitrary and devoid of merit and consequentially direct the 1st Respondent to grant stay of recovery of demand till the disposal of the appeal before the 2nd Respondent.
For Petitioner : Mr.Raghav Rajeev Menon
O R D E R
In the light of memo filed under cover of email dated 09.12.2020 seeking withdrawal of the Writ Petition, this writ petition is dismissed as withdrawn. The petitioner is granted liberty to file a stay application before the Commissioner of Income Tax (Appeals) within a period of four (4) weeks from today. The stay application, if filed within the time stipulated aforesaid, shall be disposed after hearing the petitioner within a period of four (4) weeks from date of institution of the same. Connected miscellaneous petitions are closed. No costs.
Sd/-
Assistant Registrar(CS VII)
//True Copy//
Sub Assistant Registrar
ska
To
1. The Principal commissioner of Income Tax-I
No.121 Mahatma Gandhi Road
VII Floor Room No.701 Wanaparthy block
Nungambakkam, Chennai-600 034
2. The commissioner of Income Tax-(Appeals)-2
No.121 Mahatma Gandhi Road
Nungambakkam, Chennai-600 034
W.P. No.17358 of 2020
and WMP. No.21498 & 21502 of 2020
CO(MJB) BDL/07/01/2021
1 provisions across 1 enactments
Jain Housing
The Principal Commissioner of Income Tax-I
The commissioner of Income Tax-(Appeals)-2
The Assistant commissioner of Income Tax
Dr. Justice Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
