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M/s Kalagnar TV Pvt Ltd Versus The Deputy Commissioner of Income Tax, Chennai

2015 (10) TMI 820 - MADRAS HIGH COURT

Stay petition - fairness of procedure adopted by the Tribunal in dealing with their petitions for stay - Held that:- In the light of the grievance of the appellant that they did not have a fair opportunity, we only wish to remove that grievance of the appellant by disposing of these appeals with certain directions to the Tribunal. We make it clear that we are not recording any finding on the complaints made by the appellant in their grounds of appeals, but we wish to redress their grievance with .....

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ce, either the stay petitions or the main appeals and dispose either of the two within a period of two weeks. Therefore, both the appeals are allowed, the common order of the Tribunal is set aside and the matters are remitted back to the Tribunal. - Decided in favour of assessee. - T.C.A. Nos. 893 and 894 of 2015 M. P. Nos. 1,1,2,2 and 3 of 2015 - Dated:- 29-9-2015 - V. Ramasubramanian And T. Mathivanan, JJ. For the Petitioner : Mr. Arvind P Datar, SC for Mr. S Sendhamaraikannan For the Responde .....

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ssessment, both dated 28.3.2013 relating respectively to the assessment years 2009-10 and 2010-11, imposing upon the appellant, a demand to the tune of ₹ 9.28 Crores and ₹ 81.39 Crores respectively, the appellant filed two statutory appeals before the Commissioner of Income Tax (Appeals). By a common order dated 31.3.2015, the Commissioner of Income Tax (Appeals) dismissed both the appeals. 4. As against the said common order, the appellant filed two independent appeals before the In .....

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up with the above appeals raising the following substantial questions of law : "(i) Whether the Tribunal erred in taking up the stay petition for hearing on merits, when the earlier decision on 29.5.2015 was to take up the main appeal itself for final hearing on 24.6.2015, which was then adjourned for only final hearing on 6.8.2015 and 27.8.2015 ? (ii) Whether the new Bench of the Income Tax Appellate Tribunal ought to have passed orders on merits in stay petition, when the Bench on the pr .....

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; 10 crores on or before 15.9.2015 for the assessment years 2009-2010 and 2010-11, when the appellant has genuine financial difficulties and does not have liquid cash or assets to pay even fraction of the demand ? and (v) Whether the Tribunal was correct in imposing unreasonable, onerous and impossible conditions in granting conditional stay, which is violative of Article 19(1)(g) of The Constitution and will lead to unnecessary harassment to the appellant ?" 5. A careful look at the questi .....

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