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2018 (10) TMI 1810 - HC - Income TaxInterim order of stay - Draft assessment u/s 144C(1) - HELD THAT:- There is no dispute to the fact that the draft assessment order was passed by the respondent on 31.12.2017 and the present writ petition was filed by the petitioner on 17.01.2018, which is admittedly, within 30 days period stipulated for filing such petition before the Dispute Resolution Panel. This Court has entertained the present writ petition and granted an interim order of stay on 22.01.2018 and the said interim order is still in force. Therefore, this Court is of the view that without expressing any view on the merits of the contentions raised by both parties, it is better for the petitioner to agitate the matter before the Dispute Resolution Panel by filing appropriate petition under Section 144C(2)(b), so that the said authority will consider the petition and pass appropriate orders on merits and in accordance with law. Accordingly, this writ petition is disposed of, by granting liberty to the petitioner to file such petition before the Dispute Resolution Panel on or before 12.11.2018. If any such petition is filed within the time stipulated supra, the Dispute Resolution Panel shall consider the same and pass appropriate orders on merits and in accordance with law without reference to the period of limitation, in view of the fact that this writ petition is pending before this Court all these days with interim order.
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