TMI Blog2014 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of the demand notice, and to enable the petitioners to avail such benefit, till then proceedings pursuant to order and the demand notices needs to be stayed – stay granted. - W P Nos.15596-99/2014(T-IT) - - - Dated:- 27-3-2014 - Mr. Jawad Rahim, J. For the Appellant : Sri Shankar A, Adv. For the Respondent : Sri Jeevan Neeralgi, Standing Counsel ORDER Petitioners who are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Jeevan Neeralgi has taken notice. The petitions are listed at 2.30 p.m. to hear further regarding preliminary hearing and interim relief. 3. From the contentions of the learned counsel on both sides, it could be noticed that the issues raised for consideration and ultimate relief sought falls in a narrow compass. In the circumstances, I have taken their consent for final disposal. 4. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as assessee in default in view of his opinion that no tax has been deducted at source on payment of interest by the petitioners to their members under the provisions of Section 194A of the Act. One of the copy of the notice is produced and marked as Annexure-C. Petitioners claim to have sent their reply on 18.3.2014 questioning his jurisdiction to initiate proceedings as aforesaid on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appeals before the appellate authority. 8. Mr.Jeevan Neeralgi for the Department would submit, admission of facts by the petitioners that appeals are pending before the appellate authority non-suits them from writ action, as the issues canvassed are sub judice and the petitioners can well seek the relief of stay in those proceedings rather than approaching this court. However, Mr.Shankar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate authority within three weeks from today in all the appeals filed by it seeking stay of the impugned demand notice at Annexures-A1 to A4. II) The Commissioner of Income Tax (Appeals) is further directed to dispose of the appeals filed by the petitioners on merit, preferably within an outer limit of three months from the date of receipt of a copy of this order. II ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
