{"id":207725,"date":"2011-03-29T00:00:00","date_gmt":"2011-03-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-tamil-nadu-state-marketing-vs-the-chief-commissioner-of-income-on-29-march-2011"},"modified":"2015-01-15T18:13:16","modified_gmt":"2015-01-15T12:43:16","slug":"ms-tamil-nadu-state-marketing-vs-the-chief-commissioner-of-income-on-29-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-tamil-nadu-state-marketing-vs-the-chief-commissioner-of-income-on-29-march-2011","title":{"rendered":"M\/S.Tamil Nadu State Marketing &#8230; vs The Chief Commissioner Of Income &#8230; on 29 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Tamil Nadu State Marketing &#8230; vs The Chief Commissioner Of Income &#8230; on 29 March, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATE: 29-03-2011\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition No.8051 of 2011\nand\nM.P.No.1 of 2011\n\n\nM\/s.Tamil Nadu State Marketing Corpn. Ltd.,\n4th Floor, CMDA Tower  II,\nGandhi Irwin Bridge Road,\nEgmore, Chennai  600 008\nrepresented by its Managing Director,\nShri Sandeep Saxena\t\t\t\t\t....\tPetitioner\n\nVersus\n\n1.The Chief Commissioner of Income Tax,\n   Chennai  I,\n   124, MG Road, Chennai  34.\n\n2.The Commissioner of Income Tax,\n   Chennai  I,\n   124, MG Road, Chennai  34.\n\n3.The Commissioner of Income Tax (Appeals) III,\n   124, MG Road, Chennai  34.\n\n4.The Additional Commissioner of Income Tax,\n   Company Circle III (1) \n   Chennai  34.\n\n5.The Assistant Commissioner of Income Tax,\n   Company Circle III (1)\n   Chennai  34.\t\t\t\t\t\t....\tRespondents\n\nPrayer : Petition filed, seeking for a writ of Certiorarified Mandamus to call for the records of the 5th respondent in PAN. AAACT2964P\/2010-11 and quash the impugned order in PAN No.AAACT2964P\/2010-11 dated 14.03.2011 and direct the 5th respondent to grant stay of collection of penalty for the assessment years 2007-2008 till the disposal of appeal by the 3rd respondent.\n\n\t\tFor Petitioner\t  : Mr.P.S.Raman, Advocate General\n\t\t\t\t\t    for Mr.Subbaraya Aiyar\n\t\t\t\t\t\n\t\tFor Respondents    : Mr.J.Narayanasamy\n\nO R D E R\n<\/pre>\n<p>\t\tHeard the learned Advocate General, representing the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents.\n<\/p>\n<p>\t2.At this stage of the hearing of the writ petition, the learned Advocate General, representing the learned counsel appearing on behalf of the petitioner, had submitted that it would suffice, if the third respondent is directed to dispose of the appeal filed by the petitioner against the penalty order, dated 31.01.2011, passed by the 5th respondent, within the time frame, as specified by this Court.  Further, the said order, dated 31.01.2011, may be stayed, till the diposal of the said appeal by the third respondent.\n<\/p>\n<p>\t3. Eventhough the learned counsel appearing on behalf of the respondents had submitted that the petitioner may be directed to pay 50% of the amount levied as penalty as per the order of the 5th respondent, this Court finds it appropriate to direct the third respondent to dispose of the appeal filed by the petitioner, as expeditiously as possible.  In the meanwhile, the order of the 5th respondent, dated 31.01.2011, shall remain stayed.\n<\/p>\n<p>\tThis Writ petition is disposed of accordingly. No costs.  Consequently, connected Miscellaneous petition is closed.\n<\/p>\n<p>cse<\/p>\n<p>To<\/p>\n<p>1.The Chief Commissioner of Income Tax,<br \/>\n   Chennai  I, 124, MG Road, Chennai  34.\n<\/p>\n<p>2.The Commissioner of Income Tax,<br \/>\n   Chennai  I, 124, MG Road, Chennai  34.\n<\/p>\n<p>3.The Commissioner of Income Tax (Appeals) III,<br \/>\n   124, MG Road, Chennai  34.\n<\/p>\n<p>4.The Additional Commissioner of Income Tax,<br \/>\n   Company Circle III (1),  Chennai  34.\n<\/p>\n<p>5.The Assistant Commissioner of Income Tax,<br \/>\n   Company Circle III (1),<br \/>\n   Chennai 34<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Tamil Nadu State Marketing &#8230; vs The Chief Commissioner Of Income &#8230; on 29 March, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 29-03-2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.8051 of 2011 and M.P.No.1 of 2011 M\/s.Tamil Nadu State Marketing Corpn. Ltd., 4th Floor, CMDA Tower II, Gandhi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-207725","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Tamil Nadu State Marketing ... vs The Chief Commissioner Of Income ... on 29 March, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-tamil-nadu-state-marketing-vs-the-chief-commissioner-of-income-on-29-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Tamil Nadu State Marketing ... vs The Chief Commissioner Of Income ... on 29 March, 2011 - Free Judgements of Supreme Court &amp; 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