9911796707
TMI Blog2013 (3) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Petitioners have challenged the recovery notice dated 10.1.2013 as at Annexure B to the petition in following factual background. The petitioners are facing seven separate orders in original passed by the adjudicating authority, details of which are available at page 44 of the petition. Against these orders passed on different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d come to the following conclusions: In the conclusion, condition Nos.3, 6 and 9 are read down as to requiring the recovery officer to initiate recovery proceedings pending appeal and stay application only when it is found that the application remained pending beyond 30 days for the reasons of delay which can be attributed to the assessee. This would have to be necessarily judged by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation. xxxx xxxx We, therefore, uphold condition No.11 without any modification. xxxx xxxx None of the clauses of circular dated 1.1.2013 cover such a situation where having granted stay, the Tribunal could not dispose of the appeal within the period of 180 days and therefore, stay would be vacated. This circular is also not part of the specifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in all the appeals and none of the issues would occupy too much time of the Commissioner. Under the circumstances, we direct the appellate Commissioner to decide and dispose of these appeals latest by 31st July 2013. Till the same are decided, there shall be no recovery of the demand confirmed by the adjudicating authority. With the above directions, the petition is disposed of. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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