2019 (12) TMI 1504 - HC - Income Tax

Stay petition - ad-interim protection was granted to the Petitioner - HELD THAT - Ad-interim protection was granted to the Petitioner - By order dated 1 October 2019, it was directed that if the order on the application for stay filed by the Petitioner is adverse to the Petitioner, then no coercive proceedings would be adopted by the Revenue for a period of two weeks. It is upon the rejection of the application for stay, the present petition is filed. Considering the aforesaid order dated 1 October 2019 and that as we are placing the matter for final disposal on a short date i.e. on 3 January 2020 immediately upon reopening of the Court after Christmas Vacation, we are inclined to continue the protection granted by the order dated 1 October 2019. Respondents requests that instead of 3 January the matter may be adjourned to 10 January 2020. Accordingly, the petition to stand over to 10 January 2020. The protection granted by the Court by order dated 1 October 2019 in Writ Petition to continue till the next date.

Summary

Issues:
1. Ad-interim protection granted to the Petitioner in earlier orders.
2. Application for stay filed by the Petitioner.
3. Coercive proceedings by the Revenue.
4. Date for final disposal of the petition.
5. Request for adjournment by Respondents.

Ad-interim Protection Granted:
The judgment refers to earlier orders passed on 14 August 2019 and 1 October 2019 in Writ Petition No.1405/2019 where ad-interim protection was granted to the Petitioner. It was directed that if the order on the application for stay filed by the Petitioner is adverse, then no coercive proceedings would be adopted by the Revenue for two weeks. The present petition was filed upon the rejection of the application for stay. The Court, considering the order dated 1 October 2019 and the upcoming final disposal on 3 January 2020, decided to continue the protection granted by the earlier order.

Application for Stay:
The judgment mentions that the present petition was filed after the rejection of the application for stay by the Petitioner. The Court took note of this application and the subsequent filing of the petition.

Coercive Proceedings by the Revenue:
In the context of the ad-interim protection granted, the judgment addresses the aspect of coercive proceedings by the Revenue. It was specified that if the order on the stay application was adverse, no coercive actions would be taken by the Revenue for a specified period.

Date for Final Disposal:
The Court scheduled the final disposal of the petition for 3 January 2020, immediately after the reopening of the Court post-Christmas vacation. This decision was made in light of the earlier orders and the need for a prompt resolution.

Request for Adjournment:
During the proceedings, the Respondents requested an adjournment to 10 January 2020 instead of the initially set date of 3 January 2020. The Court granted this request, adjourning the matter to the later date while ensuring that the protection granted by the Court in the earlier order continued until the new date.

This detailed analysis covers the key issues addressed in the judgment, providing a comprehensive understanding of the legal proceedings and decisions made by the Bombay High Court.