Krishan Kumar v. State Of Haryana And Others

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CWP No. 13412 of 2011 Date of Decision: 1.8.2011 Krishan Kumar ....Petitioners. Versus State of Haryana and others CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELACTING CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH BINDAL PRESENT: Mr. K.L.Goyal, Sr.Advocate with Mr. Sandeep Goyal, Advocate for the petitioner. Adarsh Kumar Goel, ACJ. 1.This petition seeks quashing of order dated 19.5.2011,Annexure P.12 passed by the Assistant Commissioner of Income Tax undersection 220(3) read with Section 220(6) of the Income Tax Act, 1961 (inshort, ‘the Act’) allowing the petitioner to deposit the tax due as per order ofassessment in instalments. 2.Case of the petitioner is that appeal against the order ofassessment was pending and since the demand was more than double of thereturned income, the appellate authority ought to have granted stay. It isalso pointed out that the Commissioner could not deal with the applicationunder Section 220 (3) read with section 220(6) of the Act. Fixing of instalments was, thus, illegal and against the spirit of Circular dated3.8.1982, Annexure P.13. 3.We find from the impugned order that learned counsel for theassessee agreed to the schedule of payment mentioned therein. This beingthe position, there is no ground to interfere. It is, however, pointed out bylearned counsel for the petitioner that the concession alleged to have beenmade on behalf of the petitioner has been wrongly so recorded. Infact, nosuch concession was made. 4.This is a matter which cannot be gone into by this Court. Ifthere is error in recording of concession, it is for the concerned authority tolook into this aspect. 5.In view of above, this petition is dismissed as withdrawn, asprayed, without prejudice to the right of the petitioner to move theconcerned authority in accordance with law. (Adarsh Kumar Goel)Acting Chief Justice August 1, 2011‘gs’ (Rajesh Bindal) Judge