9911796707
TMI Blog2014 (1) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal under Section 253 of the Act within 60 days from the date of receipt of a copy of the order - As the appellate remedy is available to the petitioner, it could be accepted and the authority may thereafter proceed with the matter – The respondents are directed to not to take any coercive steps for recovery against the petitioner, till the appeal time is exhausted – Decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the period of limitation for filing an appeal against the said order under the provisions of the Income Tax Act, 1961, the petitioner has come up with this Writ Petition. 4. In the impugned order, it is stated that the appeal application filed by the petitioner/assessee with the Commissioner of Income Tax (Appeals)-VII, has been disposed of on 30.12.2013, with a direction to the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Refuting the said submission, learned counsel appearing for the Revenue would submit that when the original authority has passed the order, it is not incumbent on the Revenue authorities to keep the matter pending till the petitioner moves the Appellate forum. Therefore, mere intimation to the petitioner to pay the outstanding amount cannot be questioned in law. 7. It is not in dispute that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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