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TMI Blog2011 (7) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer upon receipt would tantamount to discharge of liability to Panagarh to the extent of the amount paid to the Tax Recovery Officer. The threat of auction of the potatoes could be no ground in law to ignore the notice dated 24th January, 2011. - Decided against the assessee. - W.P. No. 9238 (W) of 2011 - - - Dated:- 15-7-2011 - Indira Banerjee, J. Debi Pal and Amar Nath Sen for the Petitioner Nizamuddin for the Respondent JUDGMENT Indira Banerjee, J 1. West Bengal Consumers Co-operative Federation Ltd., hereinafter referred to as CONFED, has filed this writ petition, inter alia challenging a notice under section 226(3) of the Income-tax Act, 1961 dated 24th January, 2011 addressed to the Officer-in-Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax (Appeals), Durgapur, under section 250 of the Income-tax Act. 5. By an order dated 23rd September, 2010, the Commissioner (Appeals), Durgapur, allowed the said appeal in part and reduced the tax liability of Panagarh to a substantial extent. The tax liability of CONFED stands reduced to Rs. 15 lakhs. 6. Against the order of the Appellate Commissioner, Panagarh appealed to the Income-tax Appellate Tribunal, hereinafter referred to as 'ITAT' Panagarh has also filed an application for stay of the demand of Rs. 15 lakhs pending disposal of the appeal. 7. Dr. Pal, appearing on behalf of CONFED submitted that the appeal has been fixed for hearing on ast August, 2011. Notwithstanding the pendency of the appeal, a notice under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withstanding the appellate order, the Tax Recovery Officer was purporting to recover Rs.59 lakhs odd. 11. Dr. Pal referred to section 225 sub-section (2) of the Income-tax Act, which provides as follows: "Where the order giving rise to a demand of tax for which a certificate has been drawn up is modified in appeal or other proceeding under this Act, and, as a consequence thereof, the demand is reduced but the order is the subject-matter of further proceeding under this Act, the Tax Recovery Officer shall stay the recovery of such part of the amount specified in the certificate as pertains to the said reduction for the period for which the appeal or other proceeding remains pending." 12. It is difficult to accept the submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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