TMI Blog2004 (3) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... lief, if any, in the matter as the appeal is still pending there. - - - - - Dated:- 19-3-2004 - Judge(s) : P. G. AGARWAL. JUDGMENT P.G. AGARWAL J. -Heard Dr. A.K. Saraf, the learned senior advocate appearing for the petitioner, and Mr. U. Bhuyan, learned counsel for the respondent-Income-tax Department. In respect of an assessment order dated December 27, 2002, computing the tax liability to the tune of Rs. 84,10,320, the petitioner filed an appeal before the Commissioner of Income-tax and thereafter he approached the Income-tax Appellate Tribunal challenging the said order of assessment of the appellate authority. The matter is still pending before the Appellate Tribunal. In the meantime, the Tax Recovery Officer issued a certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be constrained to take recovery measures as per various provisions of sections 222 to 232 of the Income-tax Act, 1961, and also as per Second Schedule to the Income-tax Act, 1961. Hope you will co-operate in the matter. Yours faithfully, (Sd.) S.R. Dutta, Tax Recovery Officer-4, Guwahati." The challenge has been made on the ground that under section 225/226 of the Income-tax Act, the Tax Recovery Officer is the competent authority to grant instalments and he being a quasi-judicial authority, he cannot be directed by the Additional Commissioner of Income-tax or any other superior officer in the matter of realisation of the tax due and as such the impugned order is bad. Learned counsel for the petitioner has placed relianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated February 27,2004, is therefore, set aside. Mr. Bhuyan, learned counsel for the respondent, has submitted that in this case the petitioner has not prayed for stay of the realisation of the amount before the Tribunal and considering the huge arrears, the instalments of Rs. 10,000 is a petty amount. We do not propose to enter into the above aspect at this stage but leave the matter to the Tax Recovery Officer to decide the entire matter independently and without being biased or prejudiced or influenced by any directions of the Additional Commissioner of Income-tax henceforth. At this stage learned counsel for the petitioner has submitted that once the Tax Recovery Officer has been directed by the Additional Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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