IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 20.04.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.8694 of 2011 and M.P.No.1 of 2011 I.Jaheerali .. Petitioner. Versus 1.The Commissioner of Income Tax (Appeals), Office of the Commissioner of Income Tax (Appeals), Income Tax Building, Gandhi Road, Salem – 7. 2.The Assistant Commissioner of Income Tax, Circle I, Salem – 636 007. .. Respondents. Prayer: Writ Petition filed under Article 226 of the constitution of India seeking for a writ of Certiorarified Mandamus, calling for the records relating to impugned Order bearing S.No.7 PAN: ADBPA4307L dated 24.2.2011 of the Second Respondent and quash the same with consequential direction to the Second Respondent to dispose of the Petitioner's Application under Section 220 (6) of the Income Tax Act, 1961 For Petitioner : Mr.H.Nazirudeen for Mr.P.Haribabu For Respondents : Mr.J.Narayanasamy O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents. 2. The learned counsel appearing on behalf of the petitioner had submitted that the petitioner had paid the entire amount of income tax demanded from the petitioner. Therefore, the petitioner cannot be said to be an assessee in default. He had further submitted that an appeal, dated 31.01.2011, had been filed by the petitioner, challenging the assessment in question, for the assessment year, 2008-09 and it is https://hcservices.ecourts.gov.in/hcservices/ pending on the file of the first respondent. 3. In such circumstances, the impugned order of the second respondent, dated 24.02.2011, is set aside. The first respondent is directed to dispose of the appeal filed by the petitioner, on 31.01.2011, on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. The second respondent is directed not to initiate recovery proceedings against the petitioner in respect of the amount of income tax liable to be paid by the petitioner, till the disposal of the said appeal. It would be open to the second respondent to pass appropriate orders, with regard to the issue of reclaiming the refunded amount, if any, as per law, after final orders are passed in the said appeal. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar cse To 1.The Commissioner of Income Tax (Appeals), Office of the Commissioner of Income Tax (Appeals), Income Tax Building, Gandhi Road, Salem – 7. 2.The Assistant Commissioner of Income Tax, Circle I, Salem – 636 007. +1cc to Mr.P.Haribabu, Advocate Sr 27572 +1cc to Mr.J.Narayanasamy, Advocate Sr 27888 JRG(CO) km/6.5. Writ Petition No.No.8694 of 2011 and M.P.No.1 of 2011 https://hcservices.ecourts.gov.in/hcservices/