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The Commissioner of Income Tax (Appeals-10) , The Income Tax Officer Versus M. Kannabiran

2015 (9) TMI 914 - MADRAS HIGH COURT

Stay orders - Pre-Assessment Order of Attachment - Held that:- Writ appeal is allowed modifying the order of the learned Judge to the effect that the respondent will have a limited protection against coercive action, only till the disposal of the sta .....

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ivanan, JJ. For the Petitioner : Mr T Pramod Kumar Chopda, SC For the Respondent : Mr T Pramod Kumar Chopda JUDGMENT (Judgment of the Court was made by V. Ramasubramanian, J.) The Revenue has come up with the above writ appeal challenging an order pa .....

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petition in W.P.No.16249 of 2015 seeking a writ of mandamus to direct the Income Tax Officer to keep the notice of demand issued on 31.3.2015 in abeyance, till the disposal of an appeal filed by him before the Commissioner of Income Tax (Appeals). By .....

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nly a limited order of protection till the disposal of a statutory appeal by the Commissioner of Income Tax (Appeals). But the learned Judge has set aside the notice of demand itself. Though the respondent is happy, the department is unhappy and it h .....

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ent in the writ petition is as follows:- "To issue a writ of mandamus, directing the second respondent-Income Tax Officer, Non Corporate Ward-20(3) to keep his Notice of Demand dated 31.3.2015 in abeyance by not recovering the tax amount of S .....

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dated 26.3.2015 as regards item numbers 2 to 6." 6. The operative portion of the order of the learned Judge reads as follows:- "9. Net result, the writ petition is allowed by setting aside the Demand Notice, dated 31.03.2015, and by liftin .....

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