The High Court dismissed the writ petition seeking quashing of an income-tax reassessment order as filed beyond limitation. However, a stay on recovery was granted for pending appeal and stay hearing before the NFAC.
Stay of recovery on tax demand during pendency of stay application before NFAC.
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.15968 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.15968 of 2023
and
W.M.P.Nos.15408, 15411, 15412 & 15414 of 2023
Suresh Ranka
.. Petitioner
vs
.. Respondents
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the writ petitioner company on the file of the first respondent to quash the impugned order dated 23.03.2023 passed under Section 147 read with section 144B of the Act for the assessment year 2015-16 in DIN : ITBA/AST/S/147/2022-23/1051180814(1) and further consequently to direct the said 1st respondent to grant reasonable opportunity of hearing before completing the re-assessment proceedings for the assessment year under consideration.
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W.P.No.15968 of 2023
For Petitioner : Mr.A.S.Sriraman For Respondent : Mr.A.P.Srinivas, Senior Standing Counsel
ORDER
Read this order in conjunction with and in continuation of order dated 05.06.2023 that reads as follows:
“After some hearing, learned counsel for the petitioner states that the petitioner prefers to approach the statutory authority and seeks one week to enable the petitioner to file an appeal and stay application. accompanied by a stay application for interim protection.
2.List on 13.06.2023 .”
states that both appeal and the stay application has been filed before the National Faceless Appeal Centre (in short 'NFAC').
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W.P.No.15968 of 2023
Let notice be issued on the stay application fixing a date for personal hearing within a period of two weeks from date of receipt of a copy of this order, the petitioner heard on the date so fixed and the stay application disposed within a period of four weeks from date of personal hearing, i.e., on or before 25.07.2023. Till then, there shall be a stay of recovery of the demand.
the date fixed by the NFAC, the petitioner loses the benefit of this order and the respondents are at liberty to proceed with the matter in accordance with law, as they think fit. No costs. Connected Miscellaneous Petitions are also dismissed.
13.06.2023
Index:Yes/No Neutral Citation:Yes/No ssm To:
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W.P.No.15968 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.15968 of 2023
13.06.2023
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2 issues framed by the court
Whether the institution of the present writ petition beyond the limitation period makes it maintainable due to technicality waiver by respondents.
What relief is available regarding the pending stay application filed before the National Faceless Appeal Centre.
2 provisions across 2 enactments
Suresh Ranka
The Assistant Commissioner of Income Tax, Non Corporate Circle 7(1)
The Principal Commissioner of Income Tax, Chennai -1
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
