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Deshbhakta Ratnappanna Kumbhar Panchganga Sahakari Sakhar Karkhana Ltd. & Another Versus The Union of India & Others

2016 (7) TMI 752 - BOMBAY HIGH COURT

Stay application - recovery of tax - demand issued consequent to the assessment orders passed for the two assessment years 2012-13 and 2013-14 were stayed subject to petitioners paying 15% of the demand raised in each of the two assessment years as a condition precedent - Held that:- As in the present facts, the ends of justice would be met if the petitioner files an application with the Principal Commissioner of Income Tax / Commissioner of the Income Tax within a period of one week from today .....

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eview of the two orders dated 6th April, 2016 before the Commissioner of Income Tax within a period of one week from today, the Officers of the Revenue will not act further upon the Notices issued under Section 226(3) of the Act to the petitioners' bankers till such time as the Commissioner of Income Tax disposes the petitioners' applications and for a further period of two weeks from the receipt of the orders of the Commissioner of Income Tax by the petitioner. However, it is made clear that th .....

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e petitioner Mr. N.N. Singh for the respondent ORDER P. C. 1. At the request of the Counsel, both the petitions are being disposed of at the stage of admission. 2. Both these petitions under Article 226 of the Constitution of India challenge two orders dated 6th April, 2016 passed by the Assessing Officer rejecting the application for stay in respect of the Assessment Years 2012-13 and 2013-14 respectively. 3. Both the impugned orders were passed under Section 220(6) of the Income Tax Act, 1961 .....

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, the petitioners had approached the Assessing Officer to stay the demand and not treat it as an assessee in default till disposal of its appeals before the CIT(A). This stay was sought not only on the ground of financial hardship but inter alia on the ground that it had a strong prima facie case on merits, which substantially concludes the issue raised in the appeal in its favour. 5. On 6th April, 2016, the two impugned orders were passed for Assessment Years 2012-13 and 2013-14 (one each for e .....

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s appeals for the Assessment Years 2012-13 and 2013-14 are disposed of by the CIT(A). It appears that after the passing of the order dated 6th April, 2016 (which was received by the assessee on 5th May, 2016) the petitioners had not moved any application before the Principal Commissioner of Income Tax / Commissioner of Income Tax seeking a stay of the demand by reviewing the order dated 6th April, 2016 of the Assessing Officer till the disposal of its appeals by the CIT(A). This led the Assessin .....

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nsider the stay applications cannot be obliterated by instructions of the CBDT. The Assessing Officer has to consider the applications for stay independently and in a fit case direct a complete stay. However, in the peculiar facts and circumstances of the case, after 6th April, 2016 as the petitioners took no steps to have the order dated 6th April, 2016 reviewed by the Principal Commissioner of Income Tax / Commissioner of Income Tax. This tacit acceptance of the orders dated 6th April, 2016 le .....

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