IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 05.02.2010 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.2148 of 2010 & M.P.Nos.1 & 2 of 2010 S.A.Bhimaraja ... Petitioner -vs- 1.The Commissioner of Income Tax-IV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2.The Joint Commissioner of Income Tax Salary Range IV, Nungambakkam High Road, Chennai 600 034. ... Respondents Prayer: This petition has been filed seeking for a writ of Certiorari calling for the records pertaining to notice bearing PAN:AEFPB566POJ for Assessment Year 2007-2008, dated 30.12.2009 issued to the petitioner herein by the Joint Commissioner of Income-tax, Salary Range IV, Chennai 600 034, the second respondent herein and quash the same. For Petitioner : Mr.V.S.Jayakumar For Respondents : Mr.Patty P.Jagananathan O R D E R This petition has been filed challenging the notice bearing PAN:AEFPB566POJ for the Assessment Year, 2007-2008, dated 30.12.2009, issued to the petitioner herein by the Joint Commissioner of Income-tax, Salary Range IV, Chennai, the second respondent herein. 2. By the impugned notice, dated 30.12.2009, issued by the second respondent a sum of Rs.1,15,71,391/- has been demanded as the Income Tax and the interest thereon for the assessment year 2007-2008, under Section 156 of the Income Tax Act, 1961. It has been stated that against the said demand the petitioner has filed an appeal and it is pending before the Commissioner of Income Tax (Appeals VI), Chennai, the appellate authority, the first respondent herein. https://hcservices.ecourts.gov.in/hcservices/ 3.In such circumstances, the writ petition is disposed of with a direction to the Commissioner of Income Tax (Appeals VI), Chennai, to dispose of the appeal filed by the petitioner, on 20.01.2010, challenging the order of assessment and the demand for the assessment year, 2007-2008, and to pass appropriate orders thereon, on merits and in accordance with law, within a period of eight weeks, from the date of receipt of a copy of this order. Subject to the condition that the petitioner shall pay 1/3rd of the total amount demanded by the second respondent, by his impugned notice of demand, dated 30.12.2009, before the second respondent, within a period of two weeks, from the date of receipt of a copy of this order. If the petitioner does not comply with the direction of this Court to pay 1/3rd of the amount demanded by way of the impugned notice, dated 30.12.2009, it would be open to the respondent to initiate appropriate action against the petitioner, as per law. 4. The writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar. Smi To 1.The Commissioner of Income Tax-IV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 2.The Joint Commissioner of Income Tax, Salary Range IV, Nungambakkam High Road, Chennai 600 034. 3. The Commissioner of Income Tax (Appeals VI) Chennai 1 cc to Mr.V.S. Jayakumar, Advocate, SR. 1908 1 cc to Mr. Patty B. Jeganathan, Sr. Standing counsel in IT. SR. 7831 W.P. No.2148 of 2010 DM (CO) kk 12/1 https://hcservices.ecourts.gov.in/hcservices/