2015 (1) TMI 1397

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..... - JHARKHAND HIGH COURT - TMI
JHARKHAND HIGH COURT - HC
Dated:- 20-1-2015
W.P. (T) No. 5557 of 2014. - -
Income Tax
HON'BLE MR. JUSTICE D.N. PATEL AND HON'BLE MR. JUSTICE PRAMATH PATNAIK  For the Petitioner : Mr. Ashok Kumar Jha, Advocate For the Respondent : Mr. Deepak Roshan, ORDER Per D.N. Patel, J.: 1. Counsel appearing for the petitioner submitted that pet .....

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..... 1.2012 the assessment was over and thereafter for reassessment the notices under Section 148 were issued. It further appears that reassessment order has also been passed on 25.03.2014. Against this reassessment order under Section 246 of the Income Tax Act, appeal has been preferred before the Commissioner of Income Tax (Appeals). The appeal is pending before the appellate authority. This fact has .....

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..... pondent will start the recovery procedure initially by issuing letters and thereafter by coercive methods. Nothing is unusual or illegal in this unless the stay application is preferred and stay is obtained by this petitioner in its appeal which is pending before the appellate authority. 5. As no stay application has been preferred by this petitioner before the Commissioner (Appeals), no illegali .....

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