2021 (1) TMI 363

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....21 (1) TMI 363 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 11-11-2020<br>W.P. Nos. 41087, 41088 of 2015, W.P. No. 6293 of 2016, M.P. Nos. 1, 1 and 2 of 2015 And W.M.P. No. 5599 of 2016 - -<br>Income Tax<br>THE HON&#39;BLE MR. JUSTICE P.D. AUDIKESAVALU For Petitioner: Mr. R. Sivaraman For Respondent: Mr. A.P. Srinivas Standing Counsel, Mr. Noyal James for Mr. V.V. Sivakumar (Vi....

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....n 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the &#39;Act&#39; for short). As the said Company did not make payment of that amount, recovery measures were initiated and notice dated 26.06.2015 under Section 226(3) of the Act was issued to M/s. Akshaya Infrastructure Private Limited, the Petitioner in W.P. Nos. 41087 and 41088 of 2015 to pay forthwith any amount due to the said ....

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.... had been remitted for fresh determination and thereafter, another order of assessment has been passed on 06.02.2020 raising fresh demand for payment against which the said Company has filed appeal before the Commissioner of Income Tax (Appeal) on 20.10.2020, which is pending. 4. In view of the subsequent events after the filing of the Writ Petition, the impugned orders raising demand for payment....