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TMI Blog2015 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... er has stated that the order has got to be tested in appeal, attaching 100% amount would clearly shows that the respondent was interested in collecting the entire amount, I am of the view that the impugned order has to be set aside and the matter has to be remanded to the appellate authority to consider the case afresh on merits and in accordance with law. Decided in favour of assessee - W.P.No.3152 of 2015 And M.P.No.1 of 2015 - - - Dated:- 12-2-2015 - The Honourable Mr.Justice S.Vaidyanathan J. For the Appellant : Mr. L.Maithili Associates For the Respondent : Mr.Promod Kumar Chopda ORDER The petitioner has come forward with this writ petition seeking writ of Certiorarified Mandamus calling for the records of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenging the same, the petitioner had approached before this Court in W.P.No.11228 of 2014 and this Court by order dated 21.4.2014 remanded the matter to the second respondent-Assessing Officer to consider the stay application on merits. On 04.02.2015, the petitioner was intimated that there was an order dated 28.1.2015 passed by the Deputy Commissioner of Income Tax, Corporate Circle 5(1) directing the petitioner to pay 50% of the demand, immediately, failing which, coercive action will be initiated against the petitioner. In fact, the order dated 28.01.2015 was received by the petitioner only on 04.02.2015 and the learned counsel for the petitioner submitted that they informed the Assessing Officer that they are going to file a writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d would be to the petitioner. He further submitted that since there is no interim order for stay of 50% of the amount, the Authority may be directed to refund of 50% of the amount attached to the petitioner and the remaining amount remains with the respondent shall be disbursed till the disposal of the statutory appeal. 7. Learned counsel for the petitioner in reply contended that the Assessment Order is a non-speaking order. The petitioner had valued the slow moving items and made provision for the same which was duly certified by the Auditor's Report, in due compliance as stipulated in Accounting Standard-2. This provision was made on scientific basis and being followed every year. The dis-allowance of the aforesaid provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered whether 50% of the demand could be ordered, taking into account the totality of circumstances. Though this Court is bound to consider the situation prevalent on the date of the order, taking note of the subsequent events, namely, attaching 100% of the amount, when the petitioner has stated that the order has got to be tested in appeal, attaching 100% amount would clearly shows that the respondent was interested in collecting the entire amount, I am of the view that the impugned order has to be set aside and the matter has to be remanded to the appellate authority to consider the case afresh on merits and in accordance with law. 11. Even though this Court feels that the revenue to the Government has to be protected, du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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