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2015 (9) TMI 914 - MADRAS HIGH COURT

2015 (9) TMI 914 - MADRAS HIGH COURT - TMI - 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 stay petition by the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal shall dispose of the stay petition in the appeal filed by the respondent within two weeks - W. A. No. 1002 of 2015 - Dated .....

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e respondent. 3. The respondent filed a writ 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 an order dated 9.6.2015, the learned Judge allowed the writ petition. But unfortunately, the learned Judge granted a larger relief to the respondent than what he himself was entitled to and what he himsel .....

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learned Judge. The prayer made by the respondent 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 ₹ 12,37,540/- for the Assessment Year 2009-2010 as per his Assessment Order 31.3.2015 from the petitioner till the disposal of the appeal by the first respondent besides directing the second respondent t .....

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