T.K. SHANMUGASUNDARAM Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE writ petition is filed seeking for the relief of issuance of writ of certiorarified mandamus to call for the records and proceedings of the third respondent culminating in the order PAN/G.I.R. No. AAVPA9986J dated March 22, 2007, and quash the same and direct the second respondent to hear and dispose of the appeal without insisting on the deposit of the amounts set out in the impugned order or any other amounts.

(2.) FOR the assessment year 2004 -05, an assessment order has been made against the petitioner. Aggrieved against the assessment order, it appears that the petitioner has filed an appeal before the second respondent -Commissioner (Appeals) on January 25, 2007, and it is stated to be pending. Even prior to that, on January 16, 2007, the petitioner made an application under Section 220(6) of the Income -tax Act before the Income -tax Officer, Ward No. XIV(4) Chennai - 34, not to treat the asses -see as a defaulter pursuant to the notice issued by the Income -tax Officer invoking the power under Section 274 read with Section 271 of the Income -tax Act. Without passing any order in that application, the Income -tax officer passed an order dated March 22, 2007, which is impugned in the writ petition.

(3.) I heard the argument of learned Counsel for the petitioner and also counsel appearing for the respondents and perused the materials on record.