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2013 (1) TMI 648 - HC - Income TaxChallenge to the letter regarding payment of arrears of tax and interest accrued. - Expenditure on replacement of machinery in the spinning mills - AO passed orders treating the expenditure incurred as capital expenditure and allowed depreciation thereon - notice of demand for the balance tax payable including interest u/s 234-B, 234-C - Held that:- Plea of the petitioner that the demand of interest u/s 234-B and 234-C is not sustainable in law,as the assessment order does not include the demand of interest u/s 234-B and 234-C, it is an issue which has to be raised by the petitioner in the appeals said to have been filed challenging the orders of assessment. At this stage, this Court is not inclined to go into the veracity of the legal plea taken, since what has been challenged before this Court is not the fine assessment orders, but only a letter demanding the payment of arrears of tax and interest accrued. Therefore, the Court is not inclined to go into the merits of the contentions raised, as the substantial issue challenging the assessment orders is admittedly pending before the appellate forum. Thus when appeal on substantial plea is pending, the writ petition raising certain legal pleas based on a letter is totally untenable and misconceived. What the petitioner failed to achieve directly is trying to achieve indirectly. The petitioner's attempt before this Court lacks bona fide and the writ petition is filed raising irrelevant legal plea only to delay the payment of tax and interest. The writ petition, therefore, lacks bona fide and amounts to abuse of process of Court. No case is made out to approach this Court under Article 226 of the Constitution - writ petition filed with mala fide intention with an object of delaying recovery of tax is condemned - against assessee.
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