Partly allowed

Raghunathan Padmavathi v. The Income Tax Officer

Madras HC14 Dec 2021WP/3577/2020

Case brief

AI extract

What is this about?

The High Court held the petitioner had an efficacious alternate remedy via appeal under Section 246A of the Income Tax Act. Despite the limitation period expiring, the petitioner was granted liberty to file an appeal within 30 days if the respondent facilitated the process. Recover proceedings were stayed subject to a Section 220 application.

What did the court decide?

Petitioner granted 30 days liberty to file appeal before Appellate Commissioner; liberty to stay recovery under Section 220; respondent directed to facilitate portal access.

Raghunathan Padmavathi Vs The Income Tax Officer — Income Tax | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 14.12.2021

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.3577 of 2020 and W.M.P.No.4201 of 2020

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(Through Video Conferencing)

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Raghunathan Padmavathi ... Petitioner

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The Income Tax Officer, Ward-I(1), Salem. ... Respondent

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Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the files of the respondent in Order No.ITBA/AST/S/144/20192020/1018300288(1) dated 27.09.2019 and quash the same.

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ORDER

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Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent.

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The petitioner has challenged the impugned Assessment Order dated 27.09.2019 on 11.02.2020. The petitioner has an alternate remedy which is more efficacious before the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961.

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Since the limitation for filing an appeal would have already expired, the petitioner is given liberty to file an appeal before the Appellate Commissioner within a period of

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https://hcservices.ecourts.gov.in/hcservices/

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thirty days from the date of receipt of a copy of this order. If such an appeal is filed within such time, the Appellate Commissioner shall dispose the same on merits.

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Liberty is also given to the petitioner to file appropriate application under Section 220 of the Income Tax Act, 1961 before the respondents for staying of the recovery proceedings.

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The respondent is directed to issue appropriate instructions to the Administrator of the Web Portal to facilitate the petitioner to file an appeal within a period of thirty days from the date of receipt of a copy of this order.

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This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed.

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Sd/-

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Assistant Registrar(CCC)

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//True Copy//

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Sub Assistant Registrar

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arb

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The Income Tax Officer, Ward-I(1), Salem.

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+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.67150

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W.P.No.3577 of 2020

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and W.M.P.No.4201 of 2020

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PM(CO) SU(03/01/2022)

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https://hcservices.ecourts.gov.in/hcservices/

Raghunathan Padmavathi v. The Income Tax Officer

Case brief

What is this about?

What did the court decide?

Raghunathan Padmavathi v. The Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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