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TMI Blog2018 (5) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for Mr.Sandeep Bagmar For The Respondent : Mr.J.Narayanaswamy, Standing Counsel COMMON ORDER Heard Mr.P.S.Raman, learned Senior Counsel for Mr.Sandeep Bagmar, learned counsel appearing for the petitioner and Mr.J.Narayanaswamy, learned Standing Counsel for the respondent/revenue. With the consent on either side, the writ petitions are taken up for disposal. 2. The petitioner in both the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Income tax Appellate Tribunal (IAT) expires only on 18.05.2018 and within the said period, the impugned notice under Section 226(3) of the Income tax Act, 1961 has been issued and the same is wholly without jurisdiction. 4. It is further submitted that the action initiated by the respondent issuing notice under Section 226(3) of the Act is contrary to the judgment of the Hon'ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery proceedings. 6. Learned Standing Counsel appearing for the revenue submitted that earlier the petitioner had approached this Court and filed two writ petitions in W.P.Nos.27209 & 27210 of 2017 challenging the proceedings of the Principal Commissioner of Income Tax-10, Chennai dated 27.03.2017 and forbearing the authorities not to enforce the arrears of demand against the petitioner pending di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f in the meantime, the demand is enforced and the tax is recovered then the very purpose of filing an appeal will be negated and such an appeal is liable to become infractuous. Therefore, the Authority ha to necessarily wait till the the expiry of appeal time, which in the instant case stated to be expired on 18.05.2018. Therefore, till then the impugned notice should be kept in abeyance. 8. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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