2024 (1) TMI 166

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.... HIGH COURT - HC<br>Dated:- 20-12-2023<br>W.P. Nos. 35582 & 35589 of 2023 And W.M.P.Nos. 35523 & 35524 of 2023 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner in Both Petitions : Mr.G.Baskar For the Respondent in Both Petitions : Mr.V.Mahalingam, Senior Standing counsel for R1 to R3 ORDER These writ petitions have been filed to direct the 3rd respondent to rem....

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....,329/-. 4. Further, he would submit that so far the respondent had collected around a sum of Rs. 62,00,000/- from the petitioner, which would be around 30% of the total tax liability of the petitioner pertaining to the assessment years 2015-16 and 2021-22. As per the provisions of the Act, once the petitioner paid 20% of the tax liability, the recovery proceedings pertaining to the assessment ord....

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....s. 6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record. 7. In the present case, the total liability of the petitioner is a sum of Rs. 2,14,08,219/- (Rs. 1,76,92,890 + Rs. 37,15,329), out of which, according to the petitioner, around a sum of Rs. 62,00,000/- i.e., 30% of the tax liability, has already been recovered by the responde....

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....ted. Further, the respondent is directed to dispose of the stay application filed by the petitioner by taking into consideration of the payment of 30% of the tax liability made by the petitioner. 8. Further, it appears that the impugned order was passed by the respondent on 30.11.2023, in which case, the time limit for filing appeal is not expired. Hence, if the petitioner preferred to file the a....