Quashed

Golobal Services Pvt. Ltd. v. the Income-Tax Officer 9(1) - 4 and 2 Ors.

Bombay HC6 Feb 2007WP/205/2007

Case brief

AI extract

What is this about?

The High Court of Judicature at Bombay quashed an order by the Income Tax Officer for failing to follow established guidelines regarding stay applications. The court directed the officer to issue a fresh order in accordance with the K.E.C. International Ltd. judgment.

What did the court decide?

The impugned order dated 22nd January, 2007 is quashed. The Income Tax Officer must not adopt coercive methods until the pending application before the Commissioner of Income Tax (Admn.) is disposed o

Golobal Services Pvt. Ltd. Vs the Income-Tax Officer 9(1) - 4 and… — Income Tax | Bombay HC (2007)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 ORDINARYORIGINAL CIVIL JURISDICTION

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 WRIT PETITON NO.205 OF 2007

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 3 Global Services Pvt. Ltd. ..Petitioner.

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 V/s.

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 The Income-tax Officer & Ors. ..Respondents.

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 Mr.Soli Dastur, senior counsel with R. Murlidhar i/b.
 M/s. Rajesh Shah & Co. for petitioner.

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 Mr.A.N.Kotangale for respondents.

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CORAM : DR. S.RADHAKRISHNAN AND
 J.P.DEVADHAR, JJ.

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DATED : 6TH FEBRUARY, 2007.
P.C. :-

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 Heard learned senior counsel for the

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 petitioner and learned counsel for the respondents.
 Rule, returnable forthwith. The learned counsel for
 the respondents waives service. By consent taken up
 for final hearing.

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 2. By this petition, the petitioner is

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 challenging the order dated 22nd January, 2007 passed
 by the Income tax officer with regard to the
 application for staying the demand of assessment
 pertaining to the assessment year 2004-05. There is no
 dispute with regard to the demand that the petitioner
 has already filed an appeal before the Commissioner of

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 - = : 2 : = -

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 Income Tax (Appeals) and has also preferred an

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 application for stay before the Commissioner of Income
 Tax (Admn). The learned counsel for the respondents
 would not dispute that while passing the impugned order
 dated 22nd January, 2007 the Income Tax Officer has not
 followed the guidelines laid down in the Judgment of
 this Court in the case of K.E.C. International Ltd.
V/s. B.R. Balakrishnan & Ors. reported in 251 I.T.R.

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158. In the aforesaid facts and circumstances of the
 case, the impugned order dated 22nd January, 2007 is
 quashed and set aside and the Income Tax Officer is at
 liberty to pass an appropriate order in the light of
 the guidelines laid down in the aforesaid Judgment.
 However, we make it clear that the Income Tax Officer
 shall not adopt any coercive methods till the
 application which is pending before the Commissioner of
 Income Tax (Adm.) is disposed of and if it is adverse
 to the petitioner, the Income Tax Officer shall not
 proceed to adopt any coercive steps for a period of
 four weeks after the service of the said order on the
 petitioner.

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 3. Rule is made absolute in the above terms and
 the petition stands disposed of.

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(DR.S.RADHAKRISHNAN, J.)

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 - = : 3 : = -

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 (J.P. DEVADHAR, J.)

Golobal Services Pvt. Ltd. v. the Income-Tax Officer 9(1) - 4 and 2 Ors.

Case brief

What is this about?

What did the court decide?

Golobal Services Pvt. Ltd. v. the Income-Tax Officer 9(1) - 4 and 2 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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