Crompton Greaves Limited v. Dy. Commissioner Of Income-Tax (Tds), Circle 1(1), Mumbai & Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.243 OF 2011 Crompton Greaves Limited..Petitioner. Versus Dy. Commissioner of Income-tax (TDS), Circle 1(1), Mumbai & Others..Respondents. Mr.J.D. Mistri i/by T. Pooram & Co. for the petitioner.Mr.Suresh Kumar for the respondents. P.C. : CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 28[th] March, 2011. 1.Challenging three orders passed by the Commissioner of Income Tax (Appeals) under Sections 195, 201(1) and 201(1A) of the Income Tax Act, 1961, all dated 22-02-2000, the petitioner had filed three appeals before the Income Tax Appellate Tribunal. During the pendency of the appeals, demands raised under Sections 195, 201(1) and 201(1A) were stayed. Even the extended period granted by the Tribunal has expired. The apprehension of the petitioner is that in view of the provisions contained in the proviso to Section 254(2A), the respondents may enforce the demand during the pendency of the appeals pending before the Tribunal. 2.We are informed that the aforesaid three appeals are fixed for hearing on 25th April 2011. In this view of the matter, the respondents are restrained from enforcing the demand pursuant to the three orders, all dated 22-02-2000, which are subject matter of appeals before the Tribunal till the disposal of appeals and for a period four weeks thereafter. 3.The writ petition is accordingly disposed off. No costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)