The High Court granted a stay on coercive tax recovery measures pending the petitioner's appeal against an assessment order, without awarding costs to the respondents.
Direction to respondents not to initiate coercive steps for tax recovery pending the appeal.
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HON'BLE SRI JUSTICE GODA RAGHURAM AND HON'BLE SRI JUSTICE M.S.RAMACHANDRA RAO
WRIT PETITION No.7086 of 2012
ORDER: (per Hon’ble Sri Justice Goda Raghuram)
Heard Sri Abu Akram, learned counsel for the petitioner and Sri J.V.Prasad, learned Standing Counsel for Income Tax for the respondents.
The impugned order dated 16.02.2012 is passed by the second respondent rejecting the petitioner’s application for grant of stay, pending an appeal against the order of assessment dated 12.12.2011 passed under Section 143(3) of the Income Tax Act, 1961 (for short ‘the Act’) levying a demand of Rs.13,30,054/- including interest levied under Section 234-A and 234-B of the Act. After preferring an appeal against the order of assessment, the petitioner approached the Income Tax Officer concerned (the third respondent) by a petition dated 12.01.2012 seeking stay of collection of tax, pending the appeal. This was rejected by the third respondent by the order dated 19.01.2012. Thereupon the petitioner preferred another application for grant of stay before the second respondent, which was rejected by the order impugned, recording no reasons for the rejection. Hence, the Writ Petition.
In the counter-affidavit dated 20.11.2012 filed by the third respondent, it is stated in para-8 that the connected appeals preferred by relatives of the petitioner who are coowners of the lands in question were remitted by the Income Tax Appellate Tribunal (ITAT) to the assessing officer with direction to consider the capital gains for the assessment year (A.Y) 2005-06, as the date of execution of the development agreement is 31.12.2004. These
orders passed by the ITAT would have relevance and bearing on the appeal preferred by the petitioner to the Commissioner (Appeals), as well.
In the aforesaid circumstances, after hearing the learned counsel for the respective parties, we consider it appropriate to direct the respondents not to initiate any coercive steps for recovery of tax pursuant to the order of assessment dated 12.12.2011 passed by the third respondent, pending the appeal preferred by the petitioner to the Commissioner (Appeals).
The Writ Petition is disposed of as above; but in the circumstances without costs.
______________________ JUSTICE GODA RAGHURAM
__________________________ JUSTICE M.S.RAMACHANDRA RAO
21st November 2012 DR
1 issue framed by the court
Whether coercive tax recovery steps should be initiated pending the petitioner's appeal against the assessment order.
2 provisions across 1 enactments
Petitioner
Income Tax for the respondents
Income Tax Officer (Third Respondent)
Commissioner (Appeals)
Goda Raghuram
M.S. Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
