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2019 (7) TMI 621 - HC - Income TaxStay petition rejected - manner in which the stay petitions of this nature have to be disposed of - petitioner submitted impugned order rejecting stay is not only cryptic, but it has given a complete go by to the parameters and determinants which have to be taken into account while disposal of stay petition of this nature - HELD THAT - This court in MRS. KANNAMMAL VERSUS INCOME TAX OFFICER WARD 1 (1) TIRUPUR 2019 (3) TMI 1 - MADRAS HIGH COURT has laid down the parameters and determinants which have to be taken into account in disposal of such a stay petition Revenue very fairly submitted that the aforesaid order in MRS. KANNAMMAL case has been given legal quietus and there is no appeal against the same. As the Revenue has given legal quietus and finality to the aforesaid order, it follows as a indisputable sequitur that the Revenue has to necessarily follow the parameters laid down in the said order for disposal of stay petition. Before this Court proceeds further, to be fair to the first respondent, it is to be recorded that this Court has noticed that the impugned order was passed on 22.09.2017, whereas the aforesaid order came to be passed by this Court only on 13.02.2019. Be that as it may, as there is no dispute or disagreement that the aforesaid order is operating and the obtaining position with regard to disposal of stay petitions, it follows as a natural sequitur that the impugned order which is cryptic and which does not make any reference to the parameters and determinants adumbrated in the aforesaid order deserves to be set aside. Matter is sent back to the Principal Commissioner of Income Tax, Chennai 600 006 for disposal of the stay petition with regard to assessment year 2012-2013 afresh after affording an opportunity to the writ petitioner and by adhering to the aforesaid order of this Court
Issues Involved:
Assessment year 2012-2013 - Rejection of stay petition by Income Tax authorities - Compliance with parameters for disposal of stay petition - Legal validity of impugned order - Adherence to court guidelines - Setting aside of impugned order - Direction for fresh disposal of stay petition by Principal Commissioner of Income Tax - Pending main appeal - Appellate authority discrepancy - Timeline for disposal of stay petition. Analysis: The High Court of Madras addressed a case involving the rejection of a stay petition by Income Tax authorities for the assessment year 2012-2013. The main issue revolved around the compliance with parameters and guidelines for the disposal of such petitions. The Court noted that the impugned order lacked reference to crucial determinants outlined in a previous court order, emphasizing the necessity for a proper assessment based on established criteria. The Court referred to specific paragraphs from the previous order, highlighting the importance of a prima facie case, financial constraints faced by the assessee, and the balance of convenience in such matters. The Court acknowledged the submission by the Standing Counsel for Revenue that the previous court order had legal finality, requiring the Income Tax authorities to adhere to the parameters set forth in that order for handling stay petitions. Despite the temporal gap between the impugned order and the court directive, the Court emphasized the binding nature of the established guidelines, leading to the decision to set aside the cryptic impugned order. Consequently, the Court directed the Principal Commissioner of Income Tax to reexamine the stay petition in accordance with the court's guidelines from the previous order dated 13.02.2019. The Court also took note of the pending main appeal and instructed the appellate authority to address the stay petition within a specified timeline of four weeks. Additionally, a discrepancy regarding the appellate authority's identity was clarified, ensuring proper communication of the court's decision for further action. In conclusion, the High Court of Madras disposed of the writ petition with the outlined observations, emphasizing the importance of following established parameters and guidelines in the disposal of stay petitions to ensure a fair and just assessment process.
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