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GUJARAT STATE LAND DEVELOPMENT CORPORATION LTD Versus DEPUTY COMMISSIONER OF INCOME TAX

2015 (5) TMI 394 - GUJARAT HIGH COURT

Demand notices u/s 156 - requirement of deposit during the pendency of appeal - whether the petitioner-assessee shall be treated as assessee in default and appropriate action of recovery shall be taken? - petitioner-assessee had already deposited 50% of the amount - Held that:- The issues are already concluded in favour of the petitioner-assessee by the decision of this Court in the case of GSPC Gas Company Ltd. (2013 (11) TMI 1542 - GUJRAT HIGH COURT) and without expressing anything on merits w .....

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cide and dispose of the respective appeals in accordance with law and on its own merits without, in any way, being influenced by the present order expeditiously. - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 5003 of 2015, 5004 of 2015, 5008 of 2015 - Dated:- 28-4-2015 - MR. M.R. SHAH AND MR. S.H.VORA, JJ FOR THE PETITIONER : MR SN SOPARKAR, SR. ADVOCATE with MR B S SOPARKAR, ADVOCATE FOR THE RESPONDENT : MR SUDHIR M MEHTA, ADVOCATE JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SH .....

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f the respective appeals before the learned CIT(A) against the Assessment Orders for the Assessment Years 2008-09, 2009-10 and 2012-13, the proposal of the petitioner not to treat the petitioner-assessee as assessee in default on payment of 25% of the outstanding consolidated demand for all the three Assessment Years has been rejected and consequently treating the petitioner as assessee in default and threatening the action of recovery. [3.0] At the outset, it is required to be noted that while .....

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4,99,693 21,81,17,052 7,51,87,000 Demand 2,46,87,609 11,84,29,186 3,30,09,740 [3.1] Feeling aggrieved and dissatisfied with the aforesaid assessment orders, more particularly, the additions as above, the petitioner preferred appeals before the learned CIT(A), which are pending before the learned CIT(A). In the meantime, the petitioner-assessee was served with the notices / demand notices under Section 156 of the Income Tax Act dated 28/01/2015 and, therefore, the petitioner-assessee approached t .....

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assessee had expired and, therefore, the Assessing Officer has rejected the said proposal and has observed that on payment of the entire amount of demand raised pursuant to the assessment orders, the petitioner-assessee shall be treated as assessee in default and appropriate action of recovery shall be taken. At that stage and feeling aggrieved and dissatisfied with the aforesaid communication dated 13/03/2015, the petitioner-assessee has preferred the present Special Civil Applications under Ar .....

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ll. It is further submitted that the petitioner-assessee made a proposal before the Assessing Officer and proposed to deposit 25% of the consolidated amount with respect to the aforesaid three Assessment Years within a period of 15 days and on deposit of the said amount, the petitioner may not be treated as assessee in default. However, despite the fact that the personal hearing was given by the Assessing Officer, the impugned communication has been sent stating that the proposal is not accepted .....

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al disposal of the appeals before the learned CIT(A). [4.1] Shri Soparkar, learned Counsel appearing on behalf of the petitioner-assessee has heavily relied upon the decision of the Division Bench of this Court in the case of GSPC Gas Company Ltd. Vs. Deputy Commissioner of Income Tax rendered in Special Civil Application No.14746/2013 and allied Special Civil Applications in support of his above prayer. [5.0] Shri Sudhir Mehta, learned advocate appearing on behalf of the respondent has tried to .....

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