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Learning from judgment Un-necessary litigation by tax payers and delaying tactics can be costly- Bombay High Court dismisses WP and allow cost in favour of tax department

Learning from judgment: Un-necessary litigation by tax payers and delaying tactics can be costly- Bombay High Court dismisses WP and allow cost in favour of tax department - Income Tax - Direct Tax Code - DTC - By: - CA DEV KUMAR KOTHARI - Dated:- 11-8-2016 - Tulsidas Trading Pvt. Ltd. Versus Tax Recovery Officer-13, Mumbai & Ors. [2016 (8) TMI 269 - BOMBAY HIGH COURT] Case of assessee and order: In this case assessee filed a Writ Petition (WP) before honourable Bombay High Court seeking qua .....

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s means that the CIT(A) was ready to hear the appeal and provided opportunity of hearing. The assessee did not avail the opportunity and was not representing his case, and adopting delaying tactics by applying for adjournment of hearing from time to time and several times. On the other hand assessee sought directions from the High Court for early hearing of appeal by CIT(A). This clearly shows contradictory stand taken by assessee. In such circumstances High Court, dismissed WP and awarded costs .....

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s, paper book and made representation, and could have requested the TRO to allow some time till the order is passed by the CIT(A). In case the CIT (A) did not pass order within reasonable time, after final hearing, then must have requested the CIT(A) for further hearing at an early date and early order. Even if after that CIT(A) did not pass order, then only a Writ Petition was advisable. However, it seems that assessee really tried to adopt delaying tactics for reasons best known to him. The ju .....

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r Article 226 of the Constitution of India 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 March, 2015 is pending be directed to give an early hearing of the app .....

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seeks time to amend the petition to challenge the order dated 11th May, 2015 of the Assessing Officer. 3. Mr.Chhotaray, learned counsel appearing for the revenue opposes the same and submits that petition as filed is not bonafide. 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 th .....

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