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2019 (10) TMI 264

..... ainable from the impugned order dated 14th March, 2010 passed by the Assessing Officer, then all incidence of an appeal would equally apply in the case of the Petitioner. It is also not disputed that once the Petitioner has filed an appeal before the CIT(A), it is open to the Petitioner to make appropriate application before the Authorities under Section 220 (6) of the Act, for stay of the demand till the final disposal of the appeal before the CIT(A). It would, therefore, be open to the Petitioner to take such measures as are available under the Act to obtain an appropriate order, seeking a stay of the recovery of the demand confirmed by an order dated 14th March, 2019. Looking at the huge demand and the attitude of the Revenue in curtaili .....

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..... s. Learned Counsel for the Petitioner submitted that the order passed by the Assessing Officer which gives rise to the tax demand, is wholly unsustainable in law. In any case, the Assessing Officer could not have insisted on the Petitioner depositing the entire tax amount even without allowing the Petitioner to approach the Appellate Authority. 2. Learned Counsel Mr. Mohanty prays for time to file reply. Such time is granted. 3. The facts of the case are peculiar. The huge tax demand is sought to be enforced forthwith without permitting time for filing Appeal or alternative appropriate proceedings. The question of prima-facie case of the Petitioner would also be relevant. Under the circumstances, while granting time to the Respondents for f .....

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..... eks from today. On petitioners filing an appeal, the Commissioner of Income Tax (Appeals) shall, within a further period of three weeks from the date of filing, decide the issue of maintainability of the appeal before him in the context of section 246A of the Act. In case the Commissioner of Income Tax (Appeals) holds that the appeal from the impugned order dated 14 March 2019 passed under section 115O of the Act is available and the appeal as filed is maintainable, then this petition will be withdrawn by the Petitioner. This as an effective alternate remedy is available. However, it is made clear that withdrawal of this petition would not, in any manner, fetter the Petitioner from challenging any other orders passed by the Authorities unde .....

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..... in the matter of Genpact India (P) Ltd., v/s. DCIT 108 taxmann. Com 340 wherein in similar circumstances, stay was granted. However, we find in that case, the Revenue had itself stated that demand would not be enforced till the Appeal of the Petitioner therein is disposed of by the CIT(A). The learned Addl. Solicitor General, on instructions, states that he is not in a position to make such statement on behalf of the Revenue. Thus, the above decision of the Delhi High Court is of no assistance to the Petitioner. 5. We note that once it is held that an appeal under the Act is maintainable from the impugned order dated 14th March, 2010 passed by the Assessing Officer, then all incidence of an appeal would equally apply in the case of the Pet .....

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