Mr. Mohammed Ali v. The Principal Commissioner Of Income Tax

03.01.2023 5 ss W.P.A. 27284 of 2022 (Assigned) Mr. Mohammed Ali Vs. The Principal Commissioner of Income Tax (Central), Kolkata & anr. < Mr. Mainak Bose Mr. Kajal Ray… for the petitioner Mrs. Smita Das De … For the respondents Heard learned Counsel for the parties. Mr. Mainak Bose, learned Counsel appearing onbehalf of the petitioner submits that a demand of 91 crorerupees has been raised upon the petitioner wherein thereturn file show a tax liability of approximately Rs.98lacs. He submits that the high pitch demand, which is100 times that of the declared income, is without anybasis in law. He further submits that his appeal shouldbe heard without requirement of pre-deposit. He alsosubmits that payment of pre-deposit would amount toextreme prejudice to the petitioner. By a letter dated 18[th] November, 2022, the stay ofdemand has been rejected by the Principal Commissionerof Income Tax (Central) Kolkata-700002, being therespondent no.1 herein. Keeping the balance of interest of both parties, I amof the view that the CIT(Appeal), Kolkata shouldimmediately hear out the appeal of the petitioner withoutany opportunity of adjournment being granted to thepetitioner. It is to be noted that the present demand isreference to Assessment Year 2015-2016 to 2021-2022.The CIT (Appeal) is directed to grant an opportunity ofhearing to the petitioner and immediately pass a reasonedorder in the appeal within a period of six weeks from date. With the above observations, this writ petition isdisposed of. (Shekhar B. Saraf, J.)