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2016 (8) TMI 212 - MADRAS HIGH COURT

2016 (8) TMI 212 - MADRAS HIGH COURT - TMI - Grant of an interim order of stay - petitioner being a Society registered under the Co-Operative Societies Act - Held that:- The cardinal principles which have to be taken note of while granting interim order are three fold viz. (i) prima facie case (ii) balance of convenience and (iii) irreparable hardship. The facts of the present case have been set out in the preceding paragraphs, which clearly show that all the aforesaid three parameters have been .....

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ave succeeded in their Appeal before the Commissioner (Appeals) for the assessment year 2009-10. - For all the above reasons, the Writ Petition is allowed, the impugned order is set aside and there will be a stay of demand pursuant to the orders of assessment dated 31.03.2016 for the assessment years 2008-09, 2010-11, 2013-14, till the Appeals filed by the petitioner for those three years are heard and disposed of by the second respondent in accordance with law. No costs. Consequently, conne .....

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e petitioner is a Primary Agricultural Co-operative Credit Society Ltd., registered under the provisions of the Pondicherry Co-operative Societies Act. In this Writ Petition, the petitioner challenges the order passed by the first respondent dated 16.06.2016, by which the first respondent, while considering the Application filed by the petitioner for grant of stay of the collection of demands for the assessment years 2008-09, 2010-11, 2013-14, imposed a condition by directing the petitioner to p .....

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ntative, during the course of personal hearing. It is not clear as to whether the said authorised representative is empowered to make such a concession. A concession given by an authorised representative beyond the scope of his authorisation would not bind the petitioner Society. Therefore, this can hardly be treated as an estoppal against the petitioner Society, while considering the Application for stay. Therefore, this Court proposes to examine as to whether the authority could have directed .....

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, the Assessing Officer held against the petitioner, against which the petitioner had preferred Appeal before the Commissioner (Appeals) for the said assessment year (2009-10). The Commissioner of Income Tax (Appeals), Puducherry, by an order dated 31.12.2015, accepted the case of the petitioner/assessee and allowed the Appeal accepting the stand that the petitioner is entitled to the benefit under Explanation to Section 80 P(4) of the Act. It appears that as against the said order, the revenue .....

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earlier assessment orders, it mandates that the stay of recovery should be granted, subject to the Appeals filed by the petitioner before the Commissioner of Income Tax Appeals (Pondicherry) dated 13.04.2016, are heard and disposed off. 6.The learned Senior Standing Counsel appearing for the Revenue pointed out that the petitioner is placing reliance on the Circular dated 01.12.2009 and instructions dated 02.12.1993, but the CBTD has issued instructions on 29.02.2016, in partial modification of .....

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