TMI Blog2013 (7) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority has recorded in details the conduct of the assessee throughout the proceedings. The assessee has resorted all the measures to wriggle out the tentacles of the demands. One of the fact the revisioning authority has recorded that despite several requests being made in this regard, the assessee has refused to disclose the Pass Word and User I.D. of the Hard Disc confiscated and/or seized during investigation - conduct of the petitioner in respect of the entire proceedings does not entitle the petitioner to have any interim order in this writ petition - Following decision of Aluminium Corporation of India Ltd. vs. C. Balakrishnan & Ors. [1958 (8) TMI 47 - CALCUTTA HIGH COURT] - Decided against Assessee. - W.P. 10846 (W) of 2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformed that the said application is still pending and has not been disposed of by the said Commissioner of Income Tax, Calcutta. Amidst pendency of the said appeal, the assessee approached the Assessing Officer under Section 220(6) of the said Act for treating it as nondefaulter in respect of the amount in dispute in the appeal. The Assessing Officer observed that the entire facts as reflected in the order raising demand, the chance of granting relief in appeal is very slim and/or remote. However, subsequently the assessee was directed to pay Rs. 73 crores in 6 fortnightly instalments. Assailing the said order, the assessee approached the revisioning authority under Section 264 before the Commissioner of Income Tax. The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cretion is to be exercised judiciously in the facts and circumstances of the case. The authorities cannot act as per their whims or peril either exercising the discretion and/or refusing to exercise the discretion. It is not in dispute that those powers are to be exercised on the four settled legal principles, namely, existence of prima facie case, balance of convenience and inconvenience and irreparable loss and injury and the in the light of the public interest. The conduct of the parties, who have approached the authority for exercising of the discretion in their favour is one of the relevant factors which should be weighed at the time of granting discretionary relief. The revisioning authority has recorded in details the conduct of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, unless it is shown that the person will suffer from irreparable loss and injury and the balance of convenience and inconvenience lies in favour of granting an interim relief. I have indicated hereinbefore the conduct of the petitioner in respect of the entire proceedings, which, in my considered opinion, does not entitle the petitioner to have any interim order in this writ petition. The same is refused at this stage. However, respondent authorities appear and submit that certain relevant documents, which has not been incorporated in the writ petition for which they should be permitted to file affidavits in the matter. Let affidavit-in-opposition be filed within three weeks from date. Reply thereto, if any, may be filed within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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