M/S Laxmi Builders, Shop v. Principal Commissioner Of Income Tax –

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Petition (T) No. 47 of 2018 M/s Laxmi Builders, Shop 84, BSP Market, Risali, Bhilai, P. S. Nevai, Bhilai,District Durg, (C.G.) 490006 ---- Petitioner Versus 1. Principal Commissioner of Income Tax – 2, Central Revenue Building, CivilLines, Raipur, P.S. Civil Lines, Tahsil and District Raipur (C.G.)- 492001Lines, Raipur, P.S. Civil Lines, Tahsil and District Raipur (C.G.)- 492001 2. Commissioner of Income Tax (Appeals)-2, Central Revenue Building, CivilLines, Raipur, P.S. Civil Lines, Tahsil and District Raipur (C.G.)- 492001Lines, Raipur, P.S. Civil Lines, Tahsil and District Raipur (C.G.)- 492001 3. Income Tax Officer – 1 (2), Aaykar Bhawan, P.O. Civic Center, P.S. Sector-6, Bhilai, District Durg (C.G.)- 490006.6, Bhilai, District Durg (C.G.)- 490006. --- Respondents For PetitionerFor Respondents :Mr. S. R. Rao and Manoj Kumar Sinha, Advocate.:Ms. Naushina Afrin Ali, Advocate. 02/04/18 Hon'ble Shri Justice Sanjay K. Agrawal Order On Board 1.Learned counsel appearing for the petitioner would submit thatpetitioner has preferred an appeal under Section 246(A) of the Income TaxAct, 1961 before the Commissioner of Income Tax on 19.01.2018 againstthe assessment order dated 29.12.2017 and has also deposited the disputeddemand but till date the appeal has not been heard and coercive steps arebeing taken against the petitioner, therefore, the respondent authorities maybe directed to consider and dispose of the appeal expeditiously. 2.On the other hand, learned counsel appearing for respondents wouldsubmit that as pre-condition 20% of the disputed demand has already beendeposited by the petitioner and the remaining 80% would be stayed till the Priyanka appeal is decided. 3.I have heard learned counsel for the parties at length and gonethrough the records with utmost circumspection. 4.The learned counsel for revenue has fairly made a statement that 20%of the disputed demand has already been deposited by the petitioner andrest will not be recovered and the appeal will be decided expeditiously. Inview of the statement made, the writ petition is disposed of with liberty to theAppellate Authority to decide the appeal expeditiously. 6.With the aforesaid observation, the writ petition stands finally disposedof. No order as to cost(s). Sd/- (Sanjay K. Agrawal) Judge