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TMI Blog2014 (10) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ay granted. - SPECIAL CIVIL APPLICATION NOS. 2149,2150 & 2154 OF 2014 - - - Dated:- 14-7-2014 - M.R. SHAH AND K.J. THAKER, JJ. For The Petitioner : B.S. Sopakar For The Respondent : K.M. Parikh JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. As common question of law and facts arise in these group of petitions and are with respect to the same assessee but with respect to different Assessment Years, with the consent of the learned advocates appearing on behalf of the respective parties, all these petitions are finally disposed of by this common order. 2. The Assessing Officer has raised the demand of Income Tax with interest of approximately ₹ 9.76 Crores for the Assessment Years 2005-06 to 2010-11 agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive authorities i.e. the Assessing Officer, Additional Commissioner of Income Tax and the Commissioner of Income, the petitioner has preferred the present Special Civil Applications under Article 226 of the Constitution of India. 3. At the outset, it is required to be noted that by order dated 03/03/2014 the Division Bench of this Court directed the petitioner to deposit a total sum of ₹ 1 Crore with the Assessing Officer, out of the total tax demanded, and on that ad-interim relief has been granted. It is reported that the petitioner has deposited the aforesaid amount of ₹ 1 Crore and has complied with the interim order passed by this Court. The order dated 03/03/2014 passed by the Division Bench reads as under; Draft am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1 Crore before the returnable date with the Assessing Officer out of the total tax demand; of course without prejudice to its contentions in the appeal. 4. Shri Soparkar, learned Counsel appearing on behalf of the petitioner has vehemently submitted that the Division Bench of this Court with respect to the demand raised by the Excise Department with respect to the very transaction has passed an order granting stay of the demand raised by the Excise Department on deposit of 10% of the demand raised. It is submitted that therefore in the present case also, if on deposit of 10% of the demand raised, the petitioner is treated as not in default, during pendency of the appeal/appeals before the Commissioner of Income Tax (Appeals), it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Division Bench of this Court in Special Civil Application No.4634/2012 in the case of the very assessee and with respect to the demand raised by the Excise Department with respect to the very transaction by which the Division Bench has stayed the demand raised by the Excise Department during pendency of the appeal before the CESTAT on condition that the assessee shall deposit 10% of the total demand raised by the Excise Department, we deem it fit to direct the petitioner to deposit the total sum of ₹ 1 Crore, which approximately comes to 10% of the total demand raised by the Income Tax Department and on such deposit the assessee shall not be treated as in default during pendency of the appeal. It is reported that the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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