Case Law › High Court › Jyoti Province Sacred Heart Congregation...

Jyoti Province Sacred Heart Congregation v. Deputy Commissioner Of Income-Tax, Range-1, Jalandhar And Others

High Court 31 Mar 2009 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

31 Mar 2009

Assessment year(s)

—

Outcome

Allowed

Case summary

In Jyoti Province Sacred Heart Congregation v. Deputy Commissioner Of Income-Tax, Range-1, Jalandhar And Others, the High Court (2009) allowed the appeal. The decision went in favour of the assessee.

Decision: Writ petition stands disposed of.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 220 case law →

The order — as passed by the High Court

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4898 of 2009 Date of decision: March 31, 2009 Jyoti Province Sacred Heart Congregation, c/o Sacred Heart Hospital,G.T.Road, Maqsudan, Jalandhar ..... PETITIONER VERSUS Deputy Commissioner of Income-Tax, Range-1, Jalandhar and others ..... RESPONDENTS M.M.KUMAR, J. The petitioner has approached this Court with the grievancethat despite the fact that appeal is pending before the Commissioner ofIncome Tax (Appeals), Jalandhar and the application for staying theadditional demand raised, the bank accounts of the petitioner have beenattached. The petitioner has also placed on record a copy of order dated24.02.2009 (Annexure P-4) passed on its application filed under Section 220 (6) of the Income-Tax Act, 1961, dismissing the same andthereafter, another stay application dated 20.03.2009 has been filed beforethe Commissioner of Income-Tax-I, Jalandhar (Annexure P-7). In theaforesaid application, reliance has been placed on various provisions aswell as CBDT Circular No. 96 dated 21.08.1969 and other Circulars. Theapplication was filed on 20.03.2009, which is still pending and withoutpassing any order, the department has proceeded with the recovery byattaching the bank accounts of the petitioner, which is claimed to be acharitable trust. Notice of the petition was issued. Mr. Vivek Sethi, Advocate,has put in appearance on behalf of the respondents. Having heard the counsel for the parties, we deem it just andappropriate to direct the Commissioner of Income-Tax-I, Jalandhar, todecide the application dated 20.03.2009 (Annexure P-7) of the petitioner atthe earliest preferably within a period of four weeks' from the date of receiptof a certified copy of this order. Till the decision of the application, norecovery of the additional demand shall be made by adopting any coercivemethod. Writ petition stands disposed of. ( M.M.KUMAR ) JUDGE (AUGUSTINE GEORGE MASIH ) JUDGE

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