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Dozco (India) Pvt. Ltd. & Another Versus Principal Commissioner of Income Tax-1, Kolkata & Another

2016 (3) TMI 181 - CALCUTTA HIGH COURT

Application u/s Section 220 (6) - Held that:- For the moment, since the petitioners have applied before the appellate forum with an application for stay of the recovery of the tax in dispute pending disposal of the appeal, the appellate authority is .....

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ted:- 15-2-2016 - Sanjib Banerjee, J. For the Appellant : Mr. J. P. Khaitan, Sr. Adv. and Mr. Ananda Sen, Adv For the Respondent : Mr. Md. Nizamuddin, Adv ORDER The Court : The petitioning assessee complains of a stay petition filed before the appell .....

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trative practice continuing for half a century permit a quasi-judicial authority function not conferred by statute to be exercised by a particular officer of the department? The petitioners refer to an authoritative judgment of this Court reported at .....

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y revision from an order passed under Section 220(6) of the Act, it is usual practice that an order of the assessing officer under such provision is carried to the immediate superior joint Commissioner or additional Commissioner, as the case may be, .....

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ssessment notwithstanding the Supreme Court holding in the judgment referred to above that the power of an appellate authority to grant a stay of the order impugned inheres in such authority notwithstanding there being no express provision in such re .....

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ing any reasons. The assessee thereafter complained of the failure of the assessing officer to stay the operation of the assessment order pending disposal of the appeal therefrom before the joint Commissioner. The joint Commissioner directed a certai .....

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d to from November, 2015. The petitioners say that as is the usual practice, the appellate authority has not taken up the petitioners application for stay of the order of assessment or stay of any proceedings for recovering tax in dispute. The petiti .....

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may be in Section 264 of the Act which permits an aggrieved assessee to complain against any order before the Commissioner or Principal Commissioner as may be available. The petitioners say that Section 264 of the Act is the corresponding provision .....

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