Cwjc/19185/2017 Of North Bihar Power Distribution Co. Ltd v. Commissioner Of Income Tax, Tds

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.19185 of 2017 ====================================================== North Bihar Power Distribution Co. Ltd., a Company incorporated Under theCompanies Act, 1956 having its Head Office at Vidut Bhawan Bailey Road,Patna 800001 through its Deputy General Manager-Finance Anurag, Son ofLate Rajendra Prasad Resident of Flat No.406 Ramayan ApartmentExhibition Road P.O. GPO, P.S. Gandhi Maidan, District-Patna. ... ... Petitioner/s Versus 1. Commissioner of Income Tax, TDS Having its Office at Central RevenueBuilding, Bir Chand Patel Marg, Patna.Building, Bir Chand Patel Marg, Patna. 2. Assistant Commissioner of Income Tax, TDS, Patna. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr. D.V.Pathy, Advocate Mrs. Manju Jha, Advocate Mr. Sadashiv Tiwary, AdvocateFor the Respondent/s: Mrs. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAYORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 09-01-2018 Having heard learned counsel for the parties we find thatwhile rejecting the prayer of stay made by the petitioner videAnnexure-C, on 26.12.2017, the Assessing Officer seems to havenot taken note of the requirement of the Circular dated 29[th]February, 2016 issued by the Central Board of Direct Taxes and acomplaint is also made by the petitioner that certain judgmentscited have not been taken note of. Learned counsel for the Revenue vehemently opposes thissubmission and argues that no such submission was made beforethe Assessing Officer when the stay application was filed. Without entering into the controversy on merits as canvassedbefore us, interest of justice would be met, in case the matter isremanded back to the competent authority to reconsider thequestion of stay. Accordingly, we dispose of the writ petition with thefollowing directions: On the petitioner filing a certified copy of this order alongwith a detailed application for stay before the competent authoritypointing out the circular of the Central Board of Direct Taxes dated29[th] February, 2016, judgments, if any, in favour of the petitionerwith regard to grant of stay along with the copy of the judgments,the competent authority shall reconsider the question and pass aspeaking order with regard to stay or otherwise within a period of15 days thereafter. Till the matter is not decided by the competent authority, allcoercive steps shall be kept in abeyance. (Rajendra Menon, CJ) Sunil/- AFR/NAFRNAFRCAV DATENAUploading Date10.01.2018Transmission Date ( Anil Kumar Upadhyay, J)