9911796707
TMI Blog2012 (10) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... the Union of India, Ministry of Finance. 3. The petitioner seeks a writ of certiorari to quash and set aside the orders dated 22nd February, 2008, 26th March, 2008 and 14th March, 2012, passed by respondent Nos.3, 4 and 1, respectively and a writ of mandamus directing them to grant a stay of the demand till the petitioner's appeal for the assessment years 1999-2000 to 2006-2007 are disposed of. The petitioner has also sought an order directing respondent No.2 to expedite the hearing of the said appeals. 4. Although the main orders were passed over four years ago, considering the facts of this case, the writ petition cannot be rejected on that ground. 5. On 31st December, 2007, a block assessment was made for the said period. On 24th Janu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als). It is important to note that there has been no response to or a hearing in respect of these applications. 9. The petitioner did not deposit the amount as directed by the order dated 22nd February, 2008. However, no coercive steps have been taken pursuant thereto. That is probably why the petitioner had not challenged the order or applied for a hearing of the stay application before the CIT (Appeals). 10. The appeal was heard on 24th October, 2008. The Commissioner of Income-tax (Appeals) called for a remand report. The assessing officer, however, forwarded remand reports only in April, 2010. The Commissioner of Income-tax (Appeals) forwarded the same to the petitioner on 26th October, 2011, in May, 2011, June, 2011 and February, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of Rs.4 crores is deposited by the petitioner and the appeal is not heard on or before 30th June, 2012, the stay to recover the balance amount is to stand vacated. 14. The order dated 14th March, 2012, contains no reasons whatsoever. This is probably on account of the fact that it appears to have been passed, not upon an independent consideration of any application for stay, but in view of the order dated 20th February, 2008 and the petitioner's non-compliance of the conditions stipulated therein viz. the deposit of fifty per cent of the demand. 15. We do not intend expressing any view on the merits of the matter, including in respect of the petitioner's applications for stay which are pending before the Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08, 26th March, 2008 and 14th March, 2012, are set aside. (ii) The Deputy Commissioner of Income-tax shall pass a reasoned order on the petitioner's application for stay under section 220(6) of the Act, uninfluenced by any of the impugned orders. The petitioner is at liberty to file a further application and evidence by 2nd July, 2012. The petitioner shall appear before the DCIT at 11.00 a.m. on Monday 2nd July, 2012 and thereafter as directed by the DCIT. The petitioner shall not seek any adjournment on any of the dates. (iii) The petitioner's undertaking not to dispose of, alienate, encumber, part with possession of or create any third party right, title and/or interest in respect of any immovable properties in which he may have any rig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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