9911796707
TMI Blog2013 (5) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the petitioner being untenable, the direction so issued cannot stand to reason and will have to be set aside, being perverse. The fact that the petitioner has resorted to rectification and/or appeal proceedings against the decision of the AO, does not mean that the petitioner should be forced to pay amount of Rs. 5,00,000/-, as condition precedent on the assumption that the petitioner was lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Constitution of India, takes exception to the communication dated 18.4.2013, issued under the signatures of Commissioner Income Tax, Shimla (Annexure P-10), calling upon the petitioner to deposit Rs. 5,00,000/- immediately, so that the balance demand will be reviewed in the month of October, 2013, in the context of the assessment order dated 5.2.2013. The grievance of the petitioner is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the entire amount of Rs. 1,87,63,548/-, which was expenditure incurred by the petitioner, was amenable to tax. The whole expenditure could not been disallowed or treated as taxable income, as such. Notably, the assessment order has not analyzed this aspect of the matter at all. It is on the basis of that erroneous assumption, the Commissioner Income Tax deemed it appropriate to invoke power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay tax to the extent of Rs. 79, 43,170/-, which as aforesaid, is completely misplaced and which view suffers from non application of mind. 5. Accordingly, the impugned communication (Annexure P- 10) is quashed and set aside. However, we make it clear that this order is not an expression of opinion either way on the merits of the controversy, required to be answered in rectification or a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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