2009 (5) TMI 6 - HC - Income Tax

Attachment orders - appeal against the assessment orders is pending before the CIT (Appeals)-I, in which the petitioner has moved an application for interim relief which is also pending for consideration. It is the settled law that during the pendency of appeal, the orders having civil consequence should be suspended therefore, attachment orders shall remain stayed till the next date of listing - As far as the grievance of the petitioner for the refund is concerned, the petitioner shall make a detailed representation before the Chief CIT

Summary

The High Court of Allahabad, in a judgment by Hon'ble Udai Krishna Dhaon and Hon'ble Satish Chandra, J., heard a case involving a petitioner who had filed an appeal against an assessment order from 2006-07. The petitioner claimed that the appellate authority had not responded to an interim relief application and, as a result, the accounts of certain banks had been attached. The respondent argued that there was no illegality in the order. The court noted that various appellate orders had not been implemented since 1982-83, leading to demands against the petitioner. The court ruled to stay the attachment orders and directed the appellate authority to review the application accordingly. Additionally, the petitioner was instructed to submit a detailed representation for refunds from 1982-83 onwards to the Chief Commissioner of Income-tax. The case was listed for further action in July 2009. The judgment highlights the importance of implementing appellate orders and providing relief during the appeal process.