Petitioner withdrew writ petition seeking quash of assessment order as statutory appeal filed. Status quo maintained for eight weeks pending stay application disposal by Assessing Officer.
Status quo maintained for eight weeks pending stay application disposal. Writ petition dismissed as withdrawn.
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.
W.P.No.12486 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.04.2023
CORAM :
The HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.12486 of 2023
and W.M.P.Nos.12313 to 12316 of 2023
Kalpathi Ramachandran Venkata Ramani
.. Petitioner
vs
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the writ petitioner on the file of the first respondent to quash the impugned order dated 06.03.2023 passed under Section 147 read with Sections 144 & 144 B of the Act for the Assessment Year 2018 – 19 in DIN : ITBA/AST/S/147/2022-23/1050426941(1).
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For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.S.Premalatha Junior Standing Counsel
ORDER
Read this order in conjunction with and in continuation of
order dated 25.04.2023. That reads as follows:-
“Ms.S.Premalatha, learned Junior Standing Counsel accepts notice for the respondents and has instructions to address this Writ Petition, even at this juncture.
2. After some hearing, learned counsel for the petitioner states that the petitioner would prefer to avail the remedy of statutory appeal along with a stay petition.
3. For this purpose, the matter is adjourned to 28.04.2023 at the end of admission list.”
before the jurisdictional assessing officer, status quo shall be 2/4
W.P.No.12486 of 2023
maintained as against the recovery under the impugned order for a period of eight weeks from today, within which time, the jurisdictional assessing officer, arrayed as R3 shall issue notice to the petitioner, hear him and dispose the stay application in accordance with law and, Circular No.1914 of 1996 as amended from time to time.
directions as above. No costs. Connected miscellaneous petitions are closed.
28.04.2023
Index:Yes/No Neutral Citation:Yes ssm
To:
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W.P.No.12486 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.12486 of 2023
28.04.2023
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2 issues framed by the court
Whether a writ petition seeking quashing of an assessment order must be dismissed as withdrawn upon filing of a statutory appeal.
Whether status quo can be maintained pending disposal of a stay application in income tax proceedings.
3 provisions across 3 enactments
Kalpathi Ramachandran Venkata Ramani
The Assessment Unit, Income Tax Department, National e-Assessment Centre, Delhi
The Principal Commissioner of Income Tax-3, Chennai
The Income Tax Officer, Corporate Ward 6(2), Chennai
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
