9911796707
TMI Blog2005 (10) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner even before communicating the order passed on the stay application is totally high-handed. We hope that the Revenue shall ensure that in future such instances do not occur again. Otherwise, the court will have no option but to take appropriate action in accordance with law. - - - - - Dated:- 19-10-2005 - Judge(s) : V. C. DAGA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by J.P. Devadhar J. - Heard. Rule. Rule returnable forthwith. By consent of the parties, the petition is taken up for final hearing. This petition challenges the orders dated August 11, 2005, (exhibit H), and September 19, 2005 (exhibit Z), passed by the Assistant Commissioner of Income-tax and the Commissioner of Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner of Income-tax by his order dated August 11, 2005, on the ground that no concrete proposal for payment of taxes has been given by the petitioner. Thereupon, the petitioner filed a fresh stay application before the Commissioner of Income-tax, Pune, on September 2, 2005. The said application was also rejected by the Commissioner of Income-tax, Pune, by the impugned order dated September 19, 2005, on the ground that the proposal given by the petitioner to pay Rs. 1 crore per month is ridiculous and not acceptable. The said order was served upon the petitioner on October 7, 2005. Before service of the said order, the bank accounts of the petitioner were attached by the Income-tax Department by six notices all dated September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see relates back to the assessment year 1999-2000. In all the assessment years commencing from 1999-2000, the Assessing Officer has disallowed the above expenses and after adding the same to the income, demand has been raised against the assessee and the appeal filed by the assessee against the said assessment orders are pending before the Income-tax Appellate Tribunal. It is an admitted fact that the appeals filed by the assessee for the assessment years 1999-2000, 2000-01 and 2001-02 are all fixed for hearing before the Tribunal on November 9, 2005. It may be noted that the demand of Rs. 27.31 crores for the assessment year 1999-2000 has been stayed by the Income-tax Appellate Tribunal subject to the assessee paying Rs. 2 crores to the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covery of the demand for the assessment year 2002-03 shall remain stayed. (b) It is made clear that the above stay of recovery of demand for the assessment year 2002-03 shall be operative till the disposal and communication of the order that may be passed by the Commissioner of Income-tax (Appeals) and for a further period of four weeks thereafter. (c) If the petitioner fails to pay the amounts specified in clause (a) above on or before the due date, then the stay on recovery shall automatically stand vacated and the Revenue will be at liberty to enforce the demand in accordance with law. (d) Impugned orders dated August 11, 2005 (exhibit H), and September 19, 2005 (exhibit Z), passed by the Assistant Commissioner of Income-tax and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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