9911796707
TMI Blog2004 (3) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner for recovery of tax demand against the assessment which is pending in appeal before the Commissioner of Income-tax (Appeals) – Held that in view of Circular dated August 21, 1969 the collection of the tax in dispute should be held in abeyance till the decision on the appeals - - - - - Dated:- 12-3-2004 - Judge(s) : K. K. LAHOTI. JUDGMENT K. K. LAHOTI J. - Shri Sanjay Mishra, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income-tax (Appeals)-II, may kindly directed to decide the appeal of the petitioner expeditiously. (E) Any other relief which this hon'ble court deems fit and necessary, in the circumstances of the case may also be granted. (F) Cost of the petition." The contention of the petitioner, is that against the assessment order annexure P1, the petitioner filed an appeal before the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount or more, the collection of the tax in dispute should be held in abeyance till the decision on the appeals, provided there were no lapse on the part of the assessee. Relying on the aforesaid circular, learned counsel for the petitioner submits that the respondents should not take any coercive action against the petitioner, till the decision of the appeal. As the appeal of the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent No.3 is not able to hear the appeal on the aforesaid date, then on filing appropriate application by the petitioner for issuance of an interim direction, respondent No.3 shall consider the prayer of the petitioner for staying the recovery in accordance with law. While considering the prayer, the petitioner may also draw the attention of respondent No.3 in respect of circular dated August 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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