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Jalan Jee Polytex Ltd. Versus Asstt. Commissioner of Income Tax And Another

2015 (6) TMI 767 - ALLAHABAD HIGH COURT

Stay of demand - whether assessee be not treated as defaulter under the provisions of Section 220 (6) and the assessee has a good prima facie case in its favour? - Held that:- The Powers of Assessing Officer under Section 220 (6) of the Act, cannot be said to be power to grant stay against the recovery of disputed demand. The said provisions gives discretion to the Assessing Authority, not to treat the assessee in default subject to such conditions as he may think fit, to impose in the circumsta .....

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exercise his discretion, subject to conditions as he may think fit to impose in the circumstances of case, for treating the assessee as not being in default in respect of amount in dispute in appeal, even though the time for payment has expired, as long as such appeal remains disposed of.

Here the application in question lacked necessary material particulars, as such, there is no infirmity in decision, so taken, in view of this, as far as this Court is concerned, this Court is not at .....

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eld for decision of Appeal by the Appellate Forum. - Writ Tax No. - 477 of 2015 - Dated:- 12-6-2015 - Hon'ble V.K. Shukla And Hon'ble Pratyush Kumar,JJ. For the Petitioner : Abhinav Mehrotra For the Respondent : C.S.C., It ORDER Jalan Jee Polytex Ltd. is before this Court with following prayer; 1. to issue a writ, order or direction in the nature of certiorariy to quash the impugned order dated 8.5.2015 and to further direct the respondent no. 1 to rehear the issue and pass appropriate o .....

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, the same be rescinded or revoked. 3. to issue a writ, order or direction in the nature of mandamus to the Commissioner of Income Tax (Appeals) - III, Lucknow, being respondent no. 2, with a direction, to expedite the hearing of the Income Tax Appeal and Stay Petition of the Petitioner/Assessee in the matter, pending which the demanded tax be kept in abeyance as per the provisions of Section 220 (6). 4. to issue a writ, order or direction in the nature of mandamus to stay the operation of Notic .....

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de. This order of assessment was thereafter set-aside by the Commissioner of Income Tax (Central), in favour of the petitioner/assessee, with a direction to the respondent no. 1 for fresh orders of assessment being made. The assessment finally came to be made by virtue of order of assessment passed in the March of 2015. The demand of tax, so raised, was prayed by the petitioner/assessee to be kept in abeyance, in view of the provisions of Section 220 (6) of the Income Tax Act, till the disposal .....

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for the petitioner, submitted with vehemence that in the present case the authority conferred has not at all been properly exercised and there is gross failure in exercising the authority whereas in the interest of justice requisite relief, as has been claimed for, ought to have been allowed. The request that has been made on behalf of petitioner has been resisted by Shri Ashok Kumar, Advocate, by contending that before the appellate forum petitioner is not at all cooperating and are buying time .....

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ee has moved the application u/s 220 (6) of the Income Tax Act for keeping in abeyance the recovery proceedings till the disposal of the income tax appeal by respondent no. 2. The said application in question made before the Assistant Commissioner of Income Tax, Central Circle, Varanasi, proceeds to make a mention that appeal has been filed before the Commissioner of Income Tax (Appeals), Lucknow, alongwith a petition for stay of demanded tax and alongwith the same copy of grounds of appeal file .....

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r considering the request for stay of demand are not acceptable merely on the ground that decision of the appeal is pending, accordingly, request for stay of demand cannot be conceded and assessee has been directed to deposit the demand at the earliest failing which coercive measures including attachment of bank accounts under Section 226 (3) of the Income Tax Act would be taken. The fact of the matter is that but for pendency of appeal and moving of stay application and the grounds nothing more .....

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such conditions as he may think fit, to impose in the circumstances of the case, so long as such appeal filed under Section 246 or 246A of the Act is pending, so as to save the assessee from the consequences, which would otherwise follow, if the assessee is to be treated as 'assessee in default', namely, payment of interest under Section 220(2) and penalty under Section 221 of the Act. Mere filing of appeal does not suo-moto stay the recovery proceedings and on presentation of appeal un .....

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