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TMI Blog2022 (2) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... recent pronouncement by this very Bench in the case of Harsh Dipak Shah vs. Union of India [ 2022 (2) TMI 1208 - GUJARAT HIGH COURT] this Court took the view that the Principal Commissioner, undoubtedly, has the power and the jurisdiction to stay the demand or recovery under Sub-section (6) of Section 220 of the Act, but while saying so, this Court also took the view that the CIT(A), being an appellate authority, also has the inherent power to stay the recovery or demand pending the final disposal of the appeal. All the three writ applications are disposed of with a direction to the CIT(A) to take up all the interim applications filed by the writ applicants and pass an appropriate order in accordance with law. Till the CIT(A) decides such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, in the interest of justice. (C) Issue a writ of mandamus and/or any other order or direction of quashing and setting aside the impugned communication dated 17th November 2021 (Annexure O) inter alia effecting attachment of the car of the applicant being Mercedes Benz Car, Model NO.E350D, in the interest of justice. (D) Issue appropriate writ, order or direction to the respondent no.3 to decide the pending applications of the applicant dated 16th November 2021 (Annexure C) expeditiously and in accordance with law in the interest of justice. (E) Issue appropriate directions restraining respondent no.4 from taking recourse to any coercive measures for recovery of disputed tax demand during the pendency of the stay applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46,75,407 5 2018-19 3,36,740 27,04,590 6 2019-20 4,90,140 79,94,659 7 2020-21 1,55,150 85,26,717 6 It further appears that the writ applicant made a request to the assessing officer to stay the demand as the writ applicant has preferred appeals under Section 264A of the Act against the final assessment orders. The Assessing Officer asked the writ applicant to deposit 20% of the total demand for the purpose of staying the further recovery. 7 In such circumstances referred to above, the writ applicant went before the Joint Commissioner. The Joint Commissioner, vide intimation dated 25th November 2021, brought to the notice of the writ applicant that in a case where a demand has been made by the Assessing Officer of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. 11 When this writ application was taken up for hearing for the first time, an argument was canvassed before us that the case is one of a high pitched assessment, and in such circumstances, at least, till the point of time the CIT(A) decides the appeals, the demand or the recovery should be stayed. The learned counsel appearing for the writ applicant also pointed out the financial hardships that the writ applicant may have to face if he is to deposit 20% of the total demand for getting the recovery stayed. 12 This Court vide order dated 17th January 2022 issued notice and also passed an ad-interim order in terms of para 8(F). 13 Today, when the matter was taken up for further hearing, Mr. M. R. Bhatt, the learned Senior Counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature. Section 251 of the Act clearly stipulates that in disposing of an appeal, the CIT (Appeals) can confirm, reduce, enhance or annul the assessment. Section 251 (1) (c) of the Act further provides that in other cases, he may pass such orders in appeal as he thinks fit. These words harmoniously read, definitely mean that powers of appellate authorities under the Act are wide enough. Such powers could not be intended to be drained out or rendered meaningless, if the power to grant stay against the recovery of disputed demand is to be taken away from the first appellate authority. Such implied, necessary and inherent power must necessarily be read into these provisions conferring the powers upon the appellate authority to modify the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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