2017 (11) TMI 728

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..... taking note of the other factual circumstances and also the fact that the third respondent has not enforced the recovery of tax dues, pursuant to impugned assessment proceedings, one indulgence can be granted to the petitioner, simultaneously protecting the interest by the revenue - there will be a direction to the petitioner to pay 25% of the disputed tax for each of the assessment years within .....

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..... the appeal petition filed by the petitioner has been rejected as time-barred, has approached this Court by filing this writ petition when recovery notice dated 17.11.2006 was issued proposing to initiate action to recover the total tax amount of ₹ 4,83,434/- for all the three assessment years (1995-96, 1996-97 1997-98) surcharge of ₹ 60,990/- and penalty of ₹ 3,99,868/- and in .....

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..... e authority had no power to condone such delay. Therefore, dismissed the appeal for condonation of delay by order dated 02.05.2006. In this scenario, the petitioner is before this Court. 4. When the writ petition was admitted, an interim stay was granted on condition that the petitioner pays the entire tax component for all the three assessments years. The petitioner has miserably failed in com .....

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..... ould not have been entertained as the appellate authority had no power to condone such delay of 752 days. However, as pointed out and taking note of the other factual circumstances and also the fact that the third respondent has not enforced the recovery of tax dues, pursuant to impugned assessment proceedings, one indulgence can be granted to the petitioner, simultaneously protecting the interest .....

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..... it petitions would stand dismissed automatically without any further reference to this Court. In such event, the third respondent is empowered to initiate recovery proceedings for recovery of the tax, surcharge and penalty as quantified in the impugned assessment order. Accordingly, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxT .....

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