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2015 (10) TMI 2056 - GUJARAT HIGH COURT

2015 (10) TMI 2056 - GUJARAT HIGH COURT - TMI - Stay of demand rejected - Held that:- Since facts are more or less similar and the contentions raised before this court were also similar of in the case of Surat Urban Development Authority v. Deputy Commissioner of Income Tax (Exemptions) [2015 (10) TMI 1903 - GUJARAT HIGH COURT] a similar order is required to be passed in the present case. However, considering the fact that an amount equal to two installments has already been recovered from the p .....

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er (Appeals). The Commissioner (Appeals) shall dispose of the appeal preferred by the petitioner under section 246 of the Act within a period of four months from the date of receipt of a copy of this judgment. The petitioner shall duly cooperate in the proceedings before the appellate authority. In case the Commissioner (Appeals) is not in a position to dispose of the appeal on account of default on the part of the petitioner, it would be open for the respondents to approach this court for modif .....

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ntroversy involved in the present case and considering the view that the court is inclined to take in the matter, the matter was taken up for final hearing and is disposed of by this judgment. 3. By this petition, the petitioner prays for quashing and setting aside of the impugned communication order dated 2.7.2015 (Annexure-P to the petition) whereby the petitioner has been informed that its application for stay of demand is rejected and it is directed to pay the entire outstanding demand of &# .....

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Income Tax Act, 1961 (hereinafter referred to as the Act ), the petitioner's income was assessed at ₹ 4,25,77,240/- and a demand of ₹ 1,92,73,490/- was raised on the petitioner. The petitioner preferred an appeal under section 246 of the Act on 30.3.2015 before the Commissioner (Appeals). The petitioner then approached the respondent No.4 by way of an application under section 220(6) of the Act for keeping the demand in abeyance till the final disposal of the appeal preferred by .....

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ing satisfied, the petitioner approached the Commissioner of Income Tax (Exemptions), the second respondent herein, with a request dated 22.6.2015 for considering stay of the demand by pointing out that the petitioner is a local authority constituted under the provisions of the Gujarat Town Planning and Urban Development Act. By the impugned order dated 2.7.2015, the request of the petitioner came to be rejected and the petitioner was directed to pay the entire amount of demand in twelve install .....

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the petitioner to be attached (frozen). In view of the coercive measures adopted by the respondents, the petitioner requested the respondents to release the attachment of the bank accounts placing reliance upon the order passed by this court in the case of Surat Urban Development Authority in Special Civil Application No.11001 of 2015 wherein the court had granted interim relief staying the recovery of the demand. In the light of the coercive action taken by the respondents, the petitioner agre .....

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s an admitted position that the controversy involved in the present case is more or less identical to the controversy involved in the case of Surat Urban Development Authority v. Deputy Commissioner of Income Tax (Exemptions) in Special Civil Application No.11001 of 2015. A perusal of the orders impugned in the present petition reveals that identical orders have been passed in the case of Surat Urban Development Authority. The facts of the present case are more or less similar to that in the abo .....

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elopment Act, 1976. Under the circumstances, one fails to understand the approach adopted by the respondent authorities in resorting to coercive action against the petitioner, without granting it time to approach the higher forum. Having regard to the fact that for the prior period the income of the petitioner had been assessed at nil and the petitioner is sought to be brought into the tax dragnet only by resorting to the proviso to section 2(15) of the Act, it would be expected of the authoriti .....

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