TMI Blog2018 (1) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- This Court is of the considered view that the demand in the impugned assessment order can remain stayed till the disposal of the appeals by the Commissioner of Income Tax (Appeals) subject to a condition. Accordingly, W.P. is allowed and the garnishee notice dated 06.7.2016 is set aside subject to the condition that both the petitioner company and the Managing Director of the company pay 20% of the disputed tax for all the assessment years within a period of five weeks from the date of receipt of a copy of this order. If the petitioners comply with the above condition, payment of balance tax shall remain paid till the disposal of the appeals pending before the Commissioner of Income Tax (Appeals-II), Chennai. In the event the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to forbear the Income Tax Department from taking any coercive steps for recovery of tax pending disposal of the appeals filed before the Commissioner of Income Tax (Appeals-II). 5. In the writ petition filed by the Managing Director of the company, he sought a direction to the State Officials to pay 15% of the disputed demand for the assessment years 2008-09 to 2014-15 directly to the Income Tax Department and to forbear the Income Tax Department from taking any other coercive steps for recovery of the tax pending disposal of the appeals filed before the Commissioner of Income Tax (Appeals-II), Chennai. 6. The petitioners, as against the assessment orders passed by the Assessing Officer for the relevant assessment years, preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Tahsildar (LA) calling upon him to pay the entire compensation amount payable to the petitioners directly to the Income Tax Department for being adjusted against the tax dues. Therefore, to that extent, the Income Tax Department, having issued a garnishee notice to the Special Tahsildar (LA), cannot dissociate itself completely from these proceedings. 9. Be that as it may, it has to be seen as to how the interest of the Revenue has to be protected and at the same time, the petitioners - assessees are to be granted a reprieve, so that the appeals filed by the assessees are not rendered infructuous. Though lands were acquired formally and awards were passed, the Government took a stand that they are no longer interested in continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax for all the assessment years within a period of five weeks from the date of receipt of a copy of this order. If the petitioners comply with the above condition, payment of balance tax shall remain paid till the disposal of the appeals pending before the Commissioner of Income Tax (Appeals-II), Chennai. In the event the petitioners fail to comply with said condition as ordered above within the time stipulated, the Income Tax Department is entitled to initiate recovery proceedings. Accordingly, WP.No.34733 of 2016 is disposed of. No costs. Consequently, all connected pending WMPs are closed. 13. After the above order is dictated, the learned Senior Counsel appearing for the petitioners would submit that an extent of 13 acres, out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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