IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 22.03.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.6912 of 2011 and M.P.Nos.1 and 2 of 2011 Shri Uppu Karunasesh, No.22, Shanthi Main Road, Rajaram Mehtha Nagar, Chennai – 600 029. .. Petitioner. Versus 1.Commissioner of Income Tax (Appeals) – VI 121, Nungambakkam High Road, Chennai – 600 034. 2.Assistant Commissioner of Income Tax, Media Circle – I, Chennai – 600 034. 3.District Valuation Officer, Valuation Cell, Income Tax Department, Chennai – 600 006. .. Respondents. Prayer: Petition filed under Article 226 of the Constitution of India seeking for a writ of Mandamus, forbearing the second respondent or anyone under or through him from attempting to collect the demand pursuant to the Notice of Demand dated 15.12.2010 for the Assessment year 2008-2009 by the second respondent till the disposal of the appeal in I.T.A.No.561 of 2010-11 pending before the first respondent. For Petitioner : Mr.George Cheriyan For Respondents : Mr.J.Narayanasamy O R D E R Heard the learned counsel appearing for the petitioner and the learned counsels appearing for the respondents. https://hcservices.ecourts.gov.in/hcservices/ 2. The main contention of the learned counsel appearing on behalf of the petitioner is that the assessing authority had passed the assessment order, dated 15.12.2010, without giving an opportunity of hearing to the petitioner. He had also submitted that no proper reasons had been given by the assessing authority, before the assessment order had been passed. Therefore, the petitioner had preferred an appeal, challenging the said assessment order before the first respondent, in I.T.A.No.561 of 2010-2011. The petitioner had also filed a stay petition before the first respondent, along with the said appeal. However, the first respondent had passed a conditional order of stay, on 01.03.2011, under Section 220, Clause 6 of the Income Tax Act, 1961, asking the petitioner to pay Rs.13,46,286/-, which is 50% of the amount of tax and interest demanded from the petitioner, on or before 15.03.2011. In such circumstances, the petitioner had filed the present writ petition before this Court, under Section 226 of the Constitution of India. 3. The learned counsel appearing on behalf of the respondents had submitted that an assessment order had been passed against the petitioner under Section 143(3) of the Income Tax, 1961, determining the total income of the petitioner as Rs.1,94,75,590/-, and raising a demand of Rs.26,92,572/-, payable by the petitioner. He had also submitted that sufficient opportunity had been given to the petitioner before the assessment order had been passed. 4. In view of the averments made in the affidavit filed in support of the petition and in view of the submissions made by the learned counsels appearing on either side, this Court finds it appropriate to direct the first respondent to dispose of the appeal, in I.T.A.No.561 of 2010-2011, preferred by the petitioner, challenging the notice of demand, dated 15.12.2010, on merits and in accordance with law, within a period of eight weeks from the date of a receipt of a copy of this order, without insisting on the payment of 50% of the demand by the petitioner, as per the demand made by the assessing authority, the second respondent herein, by its order, dated 15.12.2010. The petitioner shall co-operate, fully, in the proceedings before the first respondent, appellate authority. The writ petition is ordered accordingly. No costs. Consequently connected miscellaneous petitions are closed. Sd/- Asst.Registrar. /true copy/ https://hcservices.ecourts.gov.in/hcservices/ Sub Asst.Registrar. cse To 1.The Commissioner of Income Tax (Appeals) – VI 121, Nungambakkam High Road, Chennai – 600 034. 2.the Assistant Commissioner of Income Tax, Media Circle – I, Chennai – 600 034. 3.The District Valuation Officer, Valuation Cell, Income Tax Department, Chennai – 600 006. 1 cc to mr. George Cheriyan, Advocate, Sr. 20318 1 cc to Mr.J. Narayanasamy, Advocate, Sr. 20325 Writ Petition No.6912 of 2011 and M.P.Nos.1 and 2 of 2011 PKB (CO) kk 24/3 https://hcservices.ecourts.gov.in/hcservices/