Writ filed to direct CIT(A) to dispose of an appeal and stay coercive action, including attachment notices. Court directed expeditious disposal and stay of specific notices.
Direct respondent no. 2 to dispose of appeal and stay petition; notices dated 26.07.2014 and 21.01.2015 to remain in abeyance.
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IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1745 of 2015
=========================================================== Motihari Central Co-operative Bank Ltd., constituted Under the Regional Rural Banks Act, 1976 (No. 21 of 1976) having its office at Bhawanipur Zirat, P.O. Motihari, P.S. Motihari, District-East Champaran(Motihari)through its Managing Director, Arvind Kumar Paswan son of Shri Giriwar Paswan resident of Bhawanipur Zirat, P.O. Motihari, P.S. Motihari, DistrictEast Champaran(Motihari)
.... .... Petitioner/s
Versus
.... .... Respondent/s
=========================================================== Appearance :
For the Petitioner/s : Mr. D.V.Pathy, Advocate
For the Respondent/s : Mr. Rishi Raj Sinha, Sr. S.C.
Mrs. Archana Prasad, Jr. S.C.
===========================================================
CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE JUSTICE SMT. ANJANA MISHRA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 02-02-2015
Heard learned counsel for the petitioner and learned Sr.
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Counsel for the Income Tax Department.
The only relief pressed by the learned counsel for the petitioner is that the respondent no. 2 (Commissioner of Income Tax (Appeals), Muzuffarpur may be directed to dispose of the Appeal No. 11/CIT (A) Muz/2013-14 for the period 2007-08 filed by the petitioner.
It is submitted by learned counsel for the petitioner that the petitioner has also filed an application for stay of the demand pending the hearing of the appeal and at the very least, the respondent should be directed not to take any coercive action against the petitioner until the decision on the stay petition and the notice of attachment dated 26.05.2014 and 21.01.2015 may be stayed.
It is submitted by the learned counsel for the petitioner that the petitioner has already deposited a tax amount of Rs. 1.90 crores and in addition, after the attachment, an amount of Rs. 92 lakhs has been recovered by the respondents.
In the facts and circumstances of the case, the writ application is disposed with the direction to the respondent no. 2 (Commissioner of Income Tax (Appeals), Muzuffarpur) to consider and dispose of the appeal/stay petition filed by the petitioner as expeditiously as possible, preferably, on the next
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date which has been fixed for 09.02.2015. Until the disposal of the stay petition or the appeal itself, whichever is earlier, the notice dated 26.07.2014 and 21.01.2015, issued by the respondent no. 4 ( Assistant Commissioner of Income Tax), Circle -1, Patna , shall remain in abeyance.
(Ramesh Kumar Datta, J)
(Anjana Mishra, J)
Jagdish/-
U
Motihari Central Co-operative Bank Ltd.
Commissioner of Income Tax (Appeals), Muzaffarpur
Dr. Commissioner of Income Tax, Circle-1, Muzaffarpur
Assistant Commissioner of Income Tax, Circle-1, Patna
Ramesh Kumar Datta
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
