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2016 (4) TMI 132 - BOMBAY HIGH COURT

2016 (4) TMI 132 - BOMBAY HIGH COURT - [2016] 383 ITR 581 - Stay application - Held that:- Assessing Officer to accept a stay application and not immediately give acknowledgement of its receipt is unacceptable. The least that is expected of an civil servant is to be fair and civil. In the absence of the above, his conduct is not one becoming of an Officer belonging to the prestigious Indian Revenue Service. The least that is expected of an Officer is that when a person files an application / let .....

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owever, the Chief Commissioner of Income Tax would ensure that his Officers do not behave in such an high handed and unfair manner, not expected of civil servants.

Be that as it may, the stay application is still pending decision. Normally, we would have let the Assessing Officer decide the same. However, looking at the manner in which the petitioner has been dealt with by the Assessing Officer in regard to its stay application dated 17th February, 2016, it would be in the interest of .....

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DER P. C. 1. This petition under Article 226 of the Constitution of India has been filed primarily against the refusal of the Assessing Officer to accept the petitioner's application for stay dated 17th February, 2016. 2. The Assessing Officer for the Assessment Year 201213 had by order dated 19th January, 2016 raised a demand of ₹ 52.08 crores. Being aggrieved by the assessment order, the petitioner had filed an appeal on 24th February, 2016 to the Commissioner of Income Tax (Appeals) .....

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s but did not provide an acknowledgment of having accepted and received the stay application dated 17th February, 2016. This action on the part of the Assessing Officer led the petitioner to file this petition on 23rd February, 2016 and also serve it upon the Assessing Officer on 23rd February, 2016 itself. Immediately thereafter, the Assessing Officer provided an acknowledgment to the stay application in terms of Section 220(6) of the Act dated 17th February, 2016 on 23rd February, 2016 to the .....

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avan. 4. We find that in his affidavit, the Assessing Officer states all applications are to be filed only with the ASK centre, yet he gives acknowledgement of the application for stay of penalty when handed over to him. Further, he also gives the acknowledgement on 23rd February, 2016 of the stay application dated 17th February, 2016 received by him on 18th February, 2016. This acknowledgement on 23rd February, 2013 is given immediately on the Writ Petition being served upon him. Thus, the expl .....

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he part of the Assessing Officer to accept a stay application and not immediately give acknowledgement of its receipt is unacceptable. The least that is expected of an civil servant is to be fair and civil. In the absence of the above, his conduct is not one becoming of an Officer belonging to the prestigious Indian Revenue Service. The least that is expected of an Officer is that when a person files an application / letter, which is accepted by him, an acknowledgement should be forthwith given .....

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