Case Law Details
AN And Sons Inc Vs Assessment Unit,. Income Tax Department (Madras High Court)
The Madras High Court, in the case of AN And Sons Inc Vs Assessment Unit, dismissed a writ petition and facilitated the filing of a statutory appeal with a stay application for interim protection.
The petitioner’s counsel stated that an appeal had been filed before the National Faceless Appeal Centre (NFAC), and a stay application had been submitted to the Jurisdictional Assessing Officer (JAO). The impugned order in the case dated back to 15.03.2023, and the Writ Petition was instituted on 18.04.2023, a few days beyond the period of limitation.
The counsel for the respondents, considering the smallness of the period, fairly did not object to the maintainability of the appeal. As a result, the Registry of the NFAC, considering all other aspects of the appeal, agreed to entertain it without reference to limitation.
Conclusion: In light of these events, the Madras High Court dismissed the Writ Petition and issued a notice on the stay application, setting a date for personal hearing within two weeks. The court ordered a stay of recovery of the demand until 24.07.2023. This case highlights the court’s willingness to allow for a statutory appeal and stay application, even when a Writ Petition is filed a few days beyond the period of limitation.
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