> In The High Court Of Delhi At New Delhi + W.p.(C) 7341/2012, C.m. Appl v. Income Tax Officer (Tds) And Anr

$-43 *IN THE HIGH COURT OF DELHIAT NEW DELHI+W.P.(C) 7341/2012, C.M. APPL. 18839/2012, 18840/2012M/S HALCROW CONSULTING INDIA PVT LTD+W.P.(C) 7341/2012, C.M. APPL. 18839/2012, 18840/2012M/S HALCROW CONSULTING INDIA PVT LTD Petitioner Through : Sh. Salil Kapoor, Sh. Vikas Jain and Sh.Ankit Gupta, Advocates. versus • INCOME TAX OFFICER (TDS) AND ANR RespondentsThrough : Sh. Abhishek Maratha, Sr. StandingCounsel with Ms. Anshul Shama, Advocate. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE R.V.EASWAR ORDER%29.11.2012 In this writ petition, the petitioner challenges the notice issued by the AssessingOfficer (AO) under Section 221(1) of the Income Tax Act. He also seeks protectionagainst the coercive steps proposed to be taken by the AO for recovery of the tax whichthe assessee ought to have deducted under Section 194J of the Income Tax Act. We have heard the learned counsel for the petitioner.The order under Section221, if any, to be passed by the AO is an appeallable order. In the meantime, the AO hasrejected the stay application filed by the petitioner under Section 220(6) of the Act,allegedly without giving any reason. The petitioner can avail of the administrativeremedies by filing appropriate application before the Commissioner of Income Tax (CIT)having jurisdiction over the case for protection against the refusal of the AO to stay thedemand under Section 220(6) of the Act. Apart from this limited relief, the petitioner isnot entitled to any other relief in this writ petition. We direct the petitioner to approach V the Commissioner of Income Tax (CIT) with an application for stay under Section 220(6)and if and when such an application is filed, the CIT will consider and pass appropriateorders within a week, from the date of filing the application. The writ petition and pending applications are disposed of in the above terms. Inthe meantime, till the CIT disposes of the application, there shall be no coercive action torecover the amount provided he approaches the CIT within three days from today. Order dasti. S. RAVINDRA BHAT, J kR.V.EASWAR,J NOVEMBER29, 2012'ajk'