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TMI Blog2015 (10) TMI 2056X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of stay. In the light of the above discussion, the petition partly succeeds and is, accordingly allowed to the following extent. Having regard to the amount already paid by the petitioner, it shall not be treated as an assessee in default as contemplated under section 220(6) of the Act till the final disposal of the appeal before the Commissioner (Appeals). The Commissioner (Appeals) shall dispose of the appeal preferred by the petitioner under section 246 of the Act within a period of four months from the date of receipt of a copy of this judgment. The petitioner shall duly cooperate in the proceedings before the appellate authority. In case the Commissioner (Appeals) is not in a position to dispose of the appeal on account of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claring its income as Nil on 21.3.2013. The case was taken up for scrutiny and by an assessment order dated 13.3.2015 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act ), the petitioner's income was assessed at ₹ 4,25,77,240/- and a demand of ₹ 1,92,73,490/- was raised on the petitioner. The petitioner preferred an appeal under section 246 of the Act on 30.3.2015 before the Commissioner (Appeals). The petitioner then approached the respondent No.4 by way of an application under section 220(6) of the Act for keeping the demand in abeyance till the final disposal of the appeal preferred by the petitioner against the order of assessment before the Commissioner of Income Tax (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents, the petitioner requested the respondents to release the attachment of the bank accounts placing reliance upon the order passed by this court in the case of Surat Urban Development Authority in Special Civil Application No.11001 of 2015 wherein the court had granted interim relief staying the recovery of the demand. In the light of the coercive action taken by the respondents, the petitioner agreed to make payment under protest by way of installments, as directed by the respondents and, accordingly, the attachment of the bank accounts of the petitioner was lifted after recovering an amount of two installments from the petitioner. The petitioner has thereafter filed the present petition. 5. Heard Mr. Avinash Thacker, learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the petitioner is sought to be brought into the tax dragnet only by resorting to the proviso to section 2(15) of the Act, it would be expected of the authorities to show some restraint till the issue is decided at least at the level of the first appellate authority. 8. By an order of even date, this court has partly allowed Special Civil Application No.11001 of 2015 by directing the petitioner therein to deposit ten per cent of the demanded amount and has further issued direction to the Commissioner (Appeals) to dispose of the appeal within a stipulated time frame. Since facts are more or less similar and the contentions raised before this court were also similar, a similar order is required to be passed in the present case. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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