2013 (4) TMI 729 - HC - Income Tax

Summary

Issues involved:
The judgment deals with the withdrawal of writ petitions by the petitioner and the conditions set by the respondent regarding the filing of appeals under Section 246A(1) of the Income-tax Act, 1961.

Withdrawal of Writ Petitions:
The counsel for the respondent stated that no coercive measures would be taken if the petitioner files appeals under Section 246A(1) of the Income-tax Act, 1961. The petitioner, represented by Dr. Singhvi, requested permission to withdraw the writ petitions with liberty to file the appeals before the Commissioner of Income-tax (Appeals). The court acceded to this request and directed the dismissal of the writ petitions as withdrawn, with the condition that no coercive measures would be taken if the appeals are filed within four days from the date of the judgment.

Conditions for No Coercive Measures:
The respondent's concession regarding no coercive measures is contingent upon the petitioner filing the appeals within the specified time frame. The Commissioner of Income-tax (Appeals) is directed to dispose of the appeals as early as possible and no later than 31.05.2013. Additionally, during this period and five days thereafter, no coercive measures will be taken by the respondents for the recovery of the demanded amount.

Conclusion:
The writ petitions were withdrawn as per the petitioner's request, with the condition that appeals must be filed within four days to avail the benefit of no coercive measures. The court directed the Commissioner of Income-tax (Appeals) to expedite the appeal process and set a deadline for the disposal of appeals. All pending applications were also dismissed as withdrawn in line with the withdrawal of the writ petitions.