TMI Blog2019 (4) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted u/s 11 and 12 - direction to make a deposit of 20% of the disputed demand - HELD THAT:- For ascertaining as to whether the petitioner enjoys registration under Section 12AA of the Act, we had allowed time to learned counsel for the Income Tax Department to clarify as to the source of power for the Deputy Commissioner, Income Tax to revoke the registration under Section 12AA of 'the Act& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of 2019, 5967 of 2019, 5577 of 2019 - - - Dated:- 29-3-2019 - Mr. Justice Jyoti Saran And Mr. Justice Arvind Srivastava For the Petitioner/s : Mr.Ajay Kumar Rastogi, Adv. For the Respondent/s : Mr.Archana Sinha @ Archana Shahi, Adv. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Since all these writ petitions ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 12 of the Income Tax Act, 1961(hereinafter referred to as 'the Act') by virtue to their registration under Section 12AA of 'the Act', has assessed the society, with penalty proceedings, sought to be initiated. Mr. A.K. Rastogi, learned counsel appears for the petitioner while the writ petition is resisted by Ms. Archana Sinha, learned counsel for the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment years, is yet pending consideration before the Appellate authority. What we are concerned presently is whether in the circumstances discussed, there is any requirement of a pre-deposit where undisputedly the registration of the petitioner under Section 12AA of 'the Act' has not been interfered with by a competent authority. For ascertaining as to whether the petitioner enjoys registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal preferred by the petitioner for the respective years and dispose of the same in accordance with law within a maximum period of 6 weeks from today and until such disposal, the respondents are restrained from taking coercive measures for realization of the demand which are subject matter of appeals. As a consequence of decision above, the attachment orders if any issued, stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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