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2016 (10) TMI 773 - HC - Income TaxSeeking stay of recovery proceedings - sick industrial unit - seeking protection - failure to discharge TDS liability - petitioner/appellant had deducted at source with respect to certain payments and not paid - Held that:- No material has been placed before this Court, as to whether, the appellant has given a cheque for ₹ 25,00,000/-, as stated in E-Mail, dated 20.01.2016 and thereafter, sent the amount, by RTGS. There are no materials, to indicate, as to whether, the respondent has taken any further proceedings, after 20.01.2016, notwithstanding the pendency of the proceedings, under the SICA Act, which is stated to have been communicated on 21.09.2015, which according to the appellant, is an infringement of right, available under the provisions of the SICA Act and that no tax could be coercively collected. For the abovesaid reasons, the actual injury or alleged threat to the infringement of right also, is not substantiated. - Petition dismissed - Decided against the assessee.
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