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2012 (10) TMI 481 - HC - Income TaxRejection of request for extension of time to pay the balance amount of tax by Ist respondent - Held that - As the assessee aggrieved by order 1st respondent has filled appeal to the 2nd respondent he is directed to dispose of the appeal filed by the petitioner on merits and in accordance with law, within a period of three months from the date of receipt of a copy of this order. The 1st respondent is directed not to recover the balance amount of tax, payable by the petitioner, before final orders are passed, by the 2nd respondent.
Issues:
1. Assessment order passed under Section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10. 2. Rejection of petitioner's request for extension of time to pay the balance amount of tax by the 1st respondent. 3. Direction sought for disposal of appeal by the 2nd respondent and stay on recovery of balance tax amount by the 1st respondent. Analysis: 1. The petitioner challenged the assessment order dated 30.12.2011 passed by the 1st respondent under Section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10. The petitioner appealed this order in ITA.No.268/11-12 before the 2nd respondent. The petitioner was granted time to pay the balance tax amount in instalments by the 1st respondent, but subsequent request for further extension was rejected on 10.08.2012. 2. The petitioner, during the hearing of the writ petition, requested for the disposal of the appeal filed in ITA.No.268/11-12 on merits and within a specified period. The petitioner also sought a direction for the 1st respondent not to recover the balance tax amount until final orders are passed by the 2nd respondent. The court, considering these submissions, directed the 2nd respondent to dispose of the appeal within three months and ordered the 1st respondent not to recover the balance tax amount until final orders are passed by the 2nd respondent in the appeal. 3. The court's order directed the 2nd respondent to dispose of the appeal filed by the petitioner within a specified period and restrained the 1st respondent from recovering the balance tax amount until final orders are passed by the 2nd respondent. The writ petition was ordered accordingly with no costs, and the connected miscellaneous petition was closed as a consequence of the judgment.
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