TMI Blog2016 (8) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... king adjournment on frivolous grounds indicating that the petitioner is not serious about attending the hearing. It appears to be time delaying tactics and abuse of the legal process. In fact on 11th July, 2016 the last adjournment sought by the petitioner was to fix the hearing of the appeal in August 2016. The very fact that the petitioner has been seeking adjournment time and again before the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia seeks that : (a) Notice dated 10th February, 2016 issued by the Tax Recovery Officer certifying that the sum of ₹ 7.19 crores plus interest under Section 220(2) of the Income Tax Act, 1961 (the 'Act') is due from the petitioner be quashed and set aside; and (b) The Commissioner of Income Tax (Appeals) [CIT (A)] before whom the appeal from the Assessment Order dated 20th Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. This according to him is evident from the fact that the prayer in the petition is for early hearing of the appeal by the CIT (A). However, when the CIT (A) had scheduled the hearing of the appeal, the petitioner is seeking time again and again. The CIT (A) had fixed the hearing on 20th April, 2016. The petitioner sought time as its Director was out of town. Thereafter a hearing of appeal was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of its appeal before the CIT (A) and at the same time when the appeal is fixed for hearing by the CIT (A), the petitioner is seeking adjournment on frivolous grounds indicating that the petitioner is not serious about attending the hearing. It appears to be time delaying tactics and abuse of the legal process. In fact on 11th July, 2016 the last adjournment sought by the petitioner was to fix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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