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2011 Supreme(Mad) 1945
High Court of Judicature at Madras
M. JAICHANDREN
Aarumuga Industries (Rep. By its partner) & Others
Versus
Deputy Commissioner of Income Tax, Chennai & Others
Writ Petition Nos. 5835, 8408 of 2011 & M.P.No.1 of 2011
Decided On: 06-04-2011
For the Petitioner:Mrs. Pushya Seetharaman, Senior Advocate for N.C. Siddharth, Advocate.
For the Respondents:J. Narayanasamy, Advocate.
The court has the authority to direct the disposal of appeals and to stay recovery pending appeal in accordance with the Income Tax Act, 1961.
Headnote:
Income Tax Act - Writ Petition - Direction to dispose of appeal and stay recovery
Fact of the Case:
The petitioner requested the court to direct the second respondent to dispose of the appeal filed by the petitioner in respect of the assessment year 2008-2009 and to stay recovery until the appeal is disposed of.
Finding of the Court:
The court directed the second respondent to dispose of the appeal on merits and in accordance with the law within 8 weeks, and ordered that no recovery shall be made from the petitioner until the disposal of the appeal.
Issues: Delay in disposal of appeal, Stay of recovery pending appeal
Ratio Decidendi: The court found that it was appropriate to direct the second respondent to dispose of the appeal and to stay recovery pending the appeal's disposal.
Final Decision: The writ petition was ordered accordingly, with no costs, and the connected miscellaneous petition was closed.
1. Heard the learned Senior Advocate representing the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents.
2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that it would suffice, if the second respondent is directed to dispose of the appeal filed by the petitioner, on 19.01.2011, in respect of the assessment year, 2008-2009, on merits and in accordance with law, within a specified period.
3. The learned counsel appearing on behalf of the respondents, has no objection for such an order being passed by this Court.
4. In view of the submissions made by the learned counsels appearing on either side, the second respondent is directed to dispose of the appeal, dated 19.01.2011, on merits and in accordance with law, within a period of 8 weeks from the date of receipt of a copy of this order. However, it is made clear that no recovery shall be made from the petitioner till the disposal of the appeal, pursuant to the assessment order, dated 16.12.2010, passed under Section 143(3) of the Income Tax Act, 1961.
The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.
