TMI Blog2017 (5) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/2017, 112/2017 and 113/2017 - - - Dated:- 27-3-2017 - S. C. Sharma And Rajeev Kumar Dubey, JJ. For the Petitioner : Manoj Munshi For the Respondent : Veena Mandlik Order Regard being had to the similitude in the controversy involved in the present cases, the writ petitions were analogously heard and by a common order, they are being disposed of by this Court. Facts of R.P.No. 108/2017 are narrated hereunder. The present review petition has been filed for reviewing order dated 12/1/2017 passed in Writ Petition No. 7779, 7781, 7785, 7788, 7792 and 7794 of 2016. There was a common order passed in all the cases on 12/1/2017. . In fact, the petitions were filed against the order dated 8/11/2016 by which the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Regular tax 66,68,120/- 3. 2011-12 Regular tax 21,75,17,180/- 4. 2012-13 Regular tax 13,72,93,950/- 5. 2013-14 Regular tax 11,23,29,570/- Total 51,98,64,120/- 2. You are hereby requested to deposit 15% of outstanding demand ie., of ₹ 7,79,79,618/-. Out of which 2.5 crore has been deposited by you as such please deposit the remaining demand of ₹ 5,29,79,618/- and produce counterfoil of challan on or before 28/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total 86,03,42,100/- 2. You are hereby requested to deposit 15% of outstanding demand ie., of ₹ 12,90,51,315/- and produce counterfoil of challan on or before 28/03/2017 at 11:00 A.M., in the Office of undersigned, failing which coercive measures to recover the demand by invoking various provisions of Chapter XVII-D of the IT Act, 1961 shall be initiated sd/- (P. K. Singi) Dy. Commissioner of Income Tax Circle 3(1), Indore Meaning thereby, the Department has passed an order directing the assessee to deposit 15% of the total outstanding demand. This Court is of the considered opinion that once the Department has passed an order permitting the assessee to deposit 15% of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detract from the provisions of the Act but it can seek to mitigate the rigour of a particular provision for the benefit of the assessee in certain specified circumstances. So long as the circular is in force, it aids the uniform and proper administration and application of the provisions of the Act. {Refer to UCO Bank, Calcutta v.Commissioner of Income Tax, W.B. (1999) 4 SCC 599]}. Hon'ble the Supreme Court in the case of UCO Bank, Calcutta Vs. Commissioner of Income Tax, West Bengal reported in (1999) 4 SCC 599 has again dealt with the effect of circulars issued by the CBDT. High Court of Punjab and Haryana at Chandigarh in the case of Jindal Steel and Power Ltd., Vs. The Principal Commissioner of Income, Tax Gurgaon and others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Sesa Resources Ltd., Vs. Asstt. Commissioner of Incime Tax and others (W.P.No. 117/2017, decided on 2/2/2017) , in paragraph 7 has held as under : 7. We have heard the submissions of the learned Counsel and we have also gone through the records. For the reasons stated in the said Judgment of this Court in the case of Andrew Communications India Pvt. Ltd. (supra) and as it is not in dispute that the facts thereinare identical to the facts in the present case, we have no reason to take a contrary view in the present petition. Admittedly, 15% of the disputed amount has already been recovered by the respondent- Revenue and such amount is covered by the Office Memorandum dated 29th February, 2016 issued by the CBDT. In such circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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