2015 (7) TMI 720

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..... the provision and that the power to extend such interim orders is dependent on the exercise of discretion by the High Court under Article 226 of the Constitution. In these circumstances, the impugned order cannot be sustained - Decision in the case of CIT v. Maruti Suzuki (India) Ltd. [2014 (2) TMI 1037 - DELHI HIGH COURT] followed - Decided in favour of Revenue.
S. Ravindra Bhat And R. K. Gau .....

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..... on by the High Court under Article 226 of the Constitution. In these circumstances, the impugned order cannot be sustained. However, the appellant Revenue is restrained from taking any coercive action against the respondent/assessee for four weeks to enable the latter to move this Court under Article 226 of the Constitution of India, if so advised. The appeal is disposed of in the above terms.
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