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2022 (8) TMI 267 - Income Tax
Stay the recovery proceedings u/s 220(6) - HELD THAT:- This intra-court appeal arises from the order of the learned Judge passed in the writ petition, which was filed by the appellant challenging the order of assessment passed by the second respondent. By the order impugned herein, the learned Judge has observed that the assessment order was passed based on the records that were available and furnished to the Income Tax Department to the assessee and hence, there was no merit to entertain the writ petition. Holding so, the learned Judge has directed the appellant to work out the remedy before the appellate authority by filing statutory appeal along with miscellaneous application to stay the recovery proceedings under section 220(6) of the Income Tax Act, 1961.
This court is of the view that the subject matter in issue involves factual matrix and the same cannot be decided by the writ court. Therefore, the learned Judge has rightly dismissed the writ petition and directed the appellant to file statutory appeal before the appellate authority, which does not require any interference.
This court, without going into the merits of the case, issues the following directions, in the light of the aforesaid decision of the Hon'ble Supreme Court in in Indus Towers Ltd. [2022 (5) TMI 122 - SUPREME COURT]
(i) The appellant / assessee is directed to pay 10% of the total demand within a period of eight weeks from the date of receipt of a copy of this judgment, failing which, it is open to the authority concerned to proceed further, in the manner known to law.
(ii) The time limit for filing a statutory appeal by the appellant / assessee, if not filed earlier, is 30 days from the date of receipt of a copy of this judgment.
(iii) On filing of such appeal and complying with the condition of payment, the appellate authority shall dispose of the appeal on merits and in accordance with law, after providing sufficient opportunity to the appellant / assessee enabling them to place their supportive materials as well as all the contentions, within a period of eight weeks, therefrom.