Madras High Court
M/S.Saravana Selvarathnam Retail ... vs The Assistant Commissioner Of Income ... on 22 June, 2023
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.Nos.18553 & 18558 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 22.06.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.18553 & 18558 of 2023
and WMP Nos.17784, 17786, 17790 & 17791 of 2023
M/s.Saravana Selvarathnam Retail Private Limited
Rep by its Managing Director Saravana Arul
No.33, Natesan Street,
T.Nagar, Chennai – 600 017
... Petitioner in WP.No.18553 of 2023
M/s.Saravana Selvarathnam Trading
& Manufacturing Private Limited
Rep by its Managing Director Saravana Arul
No.14, Ranganathan Street,
T.Nagar, Chennai – 600 017
... Petitioner in WP.No.18558 of 2023
Vs
1.The Assistant Commissioner of Income Tax
Central Circle 1(2)
Investigation Building
No.46, Mahatma Gandhi Road,
Nungambakkam, Chennai-600 034
2.The Commissioner of Income Tax (Appeals) 18
121, Mahatma Gandhi Road
Nungambakkam, Chennai – 600 034
... Respondents in both WPs
https://www.mhc.tn.gov.in/judis
W.P.Nos.18553 & 18558 of 2023
COMMON PRAYER: Writ Petitions filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari, to call for the
records of the 1st respondent in ITBA/COM/F/17/2023-
24/1053556915(1) and ITBA/COM/F/17/2023-24/1053556889(1) and
quash the proceedings dt. 05.06.2023 issued therein.
(In both WPs)
For Petitioners : Mrs.Hema Muralikrishnan
For Respondents : Mr.A.P.Srinivas
Senior Standing Counsel
COMMON ORDER
Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to enable final disposal of these Writ Petitions, even at the stage of admission.
2. The challenge is to two demand notices, both dated 05.06.2023, whereunder demands, stated to be pending for various years, i.e., 2006-07, 2007-08, 2009-10, 2010-11, 2011-12, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23 have been tabulated and the petitioners have been asked to pay the demands under threat of coercive action.
3. The status of proceedings in regard to the demands raised have been explained by the petitioners in the writ affidavits as follows:
W.P.No.18553 of 2023:
https://www.mhc.tn.gov.in/judis W.P.Nos.18553 & 18558 of 2023 S.No. AY Section Date of Demand Remarks Order 1 2021-22 143(3) 31.12.2022 29,91,79,044 Appeal and stay petition pending before CIT(A) 2 2020-21 141a 30.12.2021 18,02,330 3 2019-20 154 24.06.2020 5,38,890 ITAT allowed appeal 4 2018-19 143 (1) (a) 16.10.2019 69,75,840 Rectification petition pending before AO 5 2011-12 153A 31.03.2014 2,05,998 6 2010-11 220(2) 20.08.2014 2,06,838 7 2009-10 153A 31.03.2014 4,35,918 NIL order passed by CIT(A) 8 2009-10 115 WE 03.02.2011 5,87,130 W.P.No.18558 of 2023:
S.No. AY Section Date of Demand Remarks Order 1 2022-23 143(1)(A) 21.02.2023 510 2 2022-23 272AA 08.03.2022 1000 3 2021-22 143(3) 31.12.2022 1,10,92,179 Appeal and stay petition pending before CIT(A) 4 2020-21 154 27.05.2022 1,45,000 Appeal and stay petition pending before CIT(A) on 08.06.2022 5 2019-20 154 24.06.2020 60,760 6 2018-19 147 30.03.2023 1,25,57,510 Appeal and stay petition pending before CIT(A) 7 2011-12 24.07.2014 252 Paid on 09.02.2023 8 2010-11 24.07.2014 228 Paid on 09.02.2023 9 2009-10 15A 25.03.2014 4,54,259 10 2007-08 24.07.2014 3,638 Paid on 09.02.2023 11 2006-07 https://www.mhc.tn.gov.in/judis 143(3) 27.06.2011 1,230 Paid on 09.02.2023 W.P.Nos.18553 & 18558 of 2023 S.No. AY Section Date of Demand Remarks Order 12 2006-07 143A 25.03.2014 1,585 Paid on 09.02.2023
4. It is seen that statutory appeals, rectification petitions and stay applications are pending before the various authorities even according to the petitioners. While the petitioner in W.P.No.18553 of 2023 would state that in two cases (Sl.Nos.3 and 7) the appellate authorities have allowed the appeals, it is for the petitioner to pursue that position, if at all there have been no further appeals by the revenue, and establish that those demands have been nullified.
5. As regards Sl.Nos.2,5,6 and 8 in W.P.No.18553 of 2023 and Sl.Nos.1,2,5 and 9 in W.P.No.18558 of 2023, the remarks column is blank and hence those demands appear to have been attained finality. It is thus for the respective petitioners to settle the same.
6. As per the petitioner's tabulation in W.P.No.18558 of 2023, demands at Sl.Nos.7, 8, 10, 11 and 12 have been paid on 09.02.2023, but the sum total of these demands does not exceed Rs.10,000/- and are hence inconsequential in the larger scheme of things.
7. Thus, I see no avenue to intervene in these Writ Petitions and in any event, and certainly, no case is made out for quash of the impugned demands, in light of the admitted position as noted above. https://www.mhc.tn.gov.in/judis W.P.Nos.18553 & 18558 of 2023
8. These Writ Petitions are hence dismissed with no order as to costs. Connected Miscellaneous Petitions are also dismissed.
sl 22.06.2023
Index : Yes / No
Speaking/non-speaking Order
Neutral citation:Yes/No
To
1.The Assistant Commissioner of Income Tax Central Circle 1(2) Investigation Building No.46, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034
2.The Commissioner of Income Tax (Appeals) 18 121, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034 https://www.mhc.tn.gov.in/judis W.P.Nos.18553 & 18558 of 2023 Dr.ANITA SUMANTH,J.
sl W.P.Nos.18553 & 18558 of 2023 and WMP Nos.17784, 17786, 17790 & 17791 of 2023 22.06.2023 https://www.mhc.tn.gov.in/judis