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2023 (4) TMI 396 - HC - Income TaxStay of demand - petitioner has been directed to pay 20% of the demand - petitioner has approached this Court seeking direction to the Appellate Authority to consider and pass orders on the appeal without insisting on the payment as directed by the Assessment Officer - HELD THAT:- In the case on hand, the returned income was only Rs.6,93,940/- and the amount which has been arrived at is Rs.4,94,18,803/-. It is almost 71 times and going by the yardstick followed by the Division Bench of the Delhi High Court [2009 (2) TMI 410 - DELHI HIGH COURT], it definitely comes under the nomenclature of high pitched. It is in the above circumstances petitioner submits that it is a case where the Appellate Authority should be directed to hear the appeal and dispose it of without insisting on payment. The counsel for the Department submitted that the appeal can be directed to be disposed of but however, it may be on the basis of a condition on payment of a portion of the tax. It is seen that the appeal had been preferred in April, 2022. It will be onerous to burden the petitioner with a condition of paying a portion of a tax in a case which necessarily has to be categorised under the high pitched category going by the decisions referred to above, particularly since the appeal has been pending for almost nine months. Writ petition is disposed of directing the petitioner to approach the concerned Assessing Authority for opening the portal for preferring a stay application and a stay application shall be preferred within two weeks from today.
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