TMI Blog2002 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Commissioner of Income-tax (Appeals), Guwahati. The said appeal has been rejected but the order passed by the appellate authority was communicated to the petitioner only on February 12, 2002. Consequent upon rejection of the appeal, the demand of Rs. 8,55,20,267 has been raised against the petitioner by the Assistant Commissioner of Income-tax, Dhubri Circle, by his notice dated February 8, 2002. For the assessment year 1996-97, the petitioner was assessed to a demand of Rs. 2,16,69,927. The said demand, however, has been adjusted by the Department due to the petitioner. The petitioner filed an appeal before the Commissioner of Income-tax (Appeals), Guwahati, against the said assessment and demand but the said appeal has been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961. Aggrieved by the said order in the communication dated February 28, 2002, of the Assistant Commissioner of Income-tax, Dhubri Circle, the petitioner has filed two writ petitions registered as WP(C) No. 1443 of 2002 and WP(C) No. 1458 of 2002. Dr. Saraf, learned counsel for the petitioner, submitted that pursuant to the said impugned communication dated February 28, 2002, of the Assistant Commissioner of Income-tax, Dhubri Circle, the petitioner has already deposited a sum of Rs. 5 crores for the assessment year 1998-99 but is not in a position to deposit the balance amount of Rs. 30,53,15,089 in six equal monthly instalments in the months of March, 2002, to August, 2002, as directed by the Assistant Commissioner of Income-tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Income-tax Act to the petitioner to file the appeal. I dispose of these writ petitions with the direction that in case the petitioner files the appeal within a period of 60 days from the date of the communication of the orders before the Appellate Tribunal at Guwahati and also files along with the said appeal an application for stay of demand, the recovery of the balance amount of Rs. 30,53,15,089 from the petitioner shall not be made until orders are passed by the Appellate Tribunal on the said application for stay of demand and until 15 days thereafter to enable the petitioner to move any higher forum against the orders passed on the said application by the Appellate Tribunal. With the aforesaid direction these two writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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