TAMIL NADU STATE MARKETING CORPORATION LTD Vs. ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI-34; COMMISSIONER OF INCOME TAX, CHENNAI-34; CHIEF COMMISSIONER OF INCOME TAX, CHENNAI-34; ADDITIONAL COMMISSIONER OF INCOME TAX, CHENNAI-34; JOINT COMMISSIONER OF INCOME TAX, CHENNAI-34

JUDGEMENT

(1.) Heard Mr.Mr.P.H.Arvindh Pandian, learned Additional Advocate General for M/s.Subbaraya Aiyar, Padmanaban and Ramamani, counsel for the petitioner and M/s.Pushpa, learned Standing Counsel, who accepts notice for the respondents and with the consent of parties, the writ petitions are taken up for final disposal.

(2.) In all these writ petitions, the challenge is to the orders passed by the Assistant Commissioner of Income Tax under Section 220(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' in short). By the said orders, a condition has been imposed by the authority for grant of stay.

(3.) The first writ petition was filed in the year 2013 and an interim order has been granted by this Court on 11.12.2013, which reads as follows: