Keventer Agro Limited v. Assistant/Deputy Commissioner Of Income Tax Circle 4(1), Kolkata And Ors

OD 6 ORDER SHEET WPO 1511 of 2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE KEVENTER AGRO LIMITED Vs ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1), KOLKATA AND ORS. BEFORE: The Hon’ble JUSTICE MD. NIZAMUDDINDate : 22[nd]August, 2023. Mr. J.P. Khaitan, Sr. Adv.Mr. Akhilesh Gupta, Adv.Mr. Pranav Sharma, Adv.Ms. Ananya Rath, Adv.…For the petitionerMrs. Smita Das De, Adv. …for the respondents The Court: Heard learned advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved by theimpugned order dated 10[th] August, 2023 passed by the assessingofficer concerned, under Section 220 sub-section (6) of the Income TaxAct, 1961 relating to assessment year 2016-17, rejecting thepetitioner’s prayer for stay of demand arising out of the assessmentorder dated 29[th] May, 2023, under Section 147 read with Section144B of the Income Tax Act during the pendency of the appeal filed bythe petitioner before the CIT (Appeals) on 26[th] June, 2023. Considering the facts and circumstances of the case andsubmissions of the parties and in view of well-settled principles of law that petitioner is entitled to make application for stay of demandbefore the CIT (Appeals) also, I am not inclined to grant any relief inthis writ petition except granting liberty to the petitioner to makeapplication for stay of demand in question within three days fromdate, before the CIT (Appeals) concerned and if such application ismade by the petitioner before the CIT (Appeals) concerned, he willconsider and dispose of the same in accordance with law and byimposing any reasonable condition at his judicious discretion, aftergiving opportunity of hearing to the petitioner or its authorisedrepresentative within a period of ten days from the date of receipt ofsuch application. If petitioner makes such application before the CIT(Appeals) concerned and files proof of the same before the assessingofficer concerned, in that event he will not take any coercive action tillthe disposal of such application before the CIT (Appeals) concerned. It is clarified that CIT (Appeals) while disposing such applicationto be filed by the petitioner shall not grant any adjournment to thepetitioner. With these observations, this writ petition being WPO 1511 of2023 is disposed of. (MD. NIZAMUDDIN, J.) TR/