9911796707
TMI Blog2019 (10) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the Petitioner to pay up such amount forthwith, without allowing the Petitioner any time for either challenging it before the appropriate authority or in any other manner allowing the Petitioner to pursue its remedies. Learned Counsel for the Petitioner submitted that the order passed by the Assessing Officer which gives rise to the tax demand, is wholly unsustainable in law. In any case, the Assessing Officer could not have insisted on the Petitioner depositing the entire tax amount even without allowing the Petitioner to approach the Appellate Authority. 2. Learned Counsel Mr. Mohanty prays for time to file reply. Such time is granted. 3. The facts of the case are peculiar. The huge tax demand is sought to be enforced forthw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the Commissioner of Income Tax (Appeals) to decide his jurisdiction in accordance with law. Therefore it would be appropriate that the petitioner files an appeal to the Commissioner of Income Tax (Appeals) within a period of three weeks from today. On petitioners' filing an appeal, the Commissioner of Income Tax (Appeals) shall, within a further period of three weeks from the date of filing, decide the issue of maintainability of the appeal before him in the context of section 246A of the Act. In case the Commissioner of Income Tax (Appeals) holds that the appeal from the impugned order dated 14 March 2019 passed under section 115O of the Act is available and the appeal as filed is maintainable, then this petition will be withdrawn by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 14th March, 2019 within a specified time. 4. In support of the first submission namely - grant stay on recovery till the final disposal of the appeal by the CIT(A), Mr. Mistri, placed the reliance upon the decision of the Delhi High Court in the matter of Genpact India (P) Ltd., v/s. DCIT 108 taxmann. Com 340 wherein in similar circumstances, stay was granted. However, we find in that case, the Revenue had itself stated that demand would not be enforced till the Appeal of the Petitioner therein is disposed of by the CIT(A). The learned Addl. Solicitor General, on instructions, states that he is not in a position to make such statement on behalf of the Revenue. Thus, the above decision of the Delhi High Court is of no assistance to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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