TMI Blog1997 (9) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Income-tax, Andhra Pradesh, Hyderabad, the second respondent, which was communicated by the first respondent, in proceedings in G. I. R. No. 1-2 dated May 6, 1997. The petitioners filed these writ petitions praying for a writ of certiorari to call for the records relating to the said order and to quash the same. The petitioner is a public limited company carrying on the business of construction of industrial structures, power plants, spinning mills, earthquake rehabilitation projects, bridges, canals, mass housing, etc. Consequent upon the raid made on the premises of the petitioner and other persons connected with it, block assessment order was passed under section 158BC of Chapter XIV-B of the Income-tax Act, 1961, on Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be quashed. Sri J. V. Prasad, learned standing counsel for the Revenue, submits that the circular is confined to the exercise of the power by the authorities under section 220(6) of the Act; where the appeal is not filed under section 246 of the Act the circular will not vest any powers in the Commissioner. Therefore, the writ petition of the petitioner is liable to be dismissed. The short question that arises for consideration is whether the impugned order passed by the second respondent suffers from any error or jurisdiction ? The order reads as follows : "The circular cited above is not relevant, particularly relating to block assessment. The stay petitions in all cases are rejected. The Assessing Officer will ensure that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held in abeyance till the decision on the appeals, provided there was no lapse on the part of the assessee. 3. The Board desire that the above observations may be brought to the notice of all the Income-tax Officers working under you and the powers of recovery in such cases up to the stage of first appeal may be exercised by the Inspecting Assistant Commissioner/Commissioner of Income-tax." The circular refers to the discussion in the 8th meeting of the Informal Consultative Committee with regard to the orders of assessment passed by the authority and not granting of stay under section 220(6) of the Act. It noted the observation of the Deputy Prime Minister and embodied the direction issued by the Board to the effect that powers of stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Appellate Tribunal. We have already pointed out above that the circular is attracted to a case where section 220(6) of the Act is invoked and that provision can be invoked when appeal under section 246 of the Act is pending. In cases where the appeals are filed not under section 246 but under section 253 of the Act and are pending before the Tribunal neither the provision of section 220(6) nor the provision of the above circular will be attracted. In this view of the matter, the observation of the second respondent that the petitioner has to seek relief from the Tribunal cannot be treated as one declining to exercise jurisdiction vested in him under the law. We therefore find no illegality in the order of the second responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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