Nma/1455/2013 Of M/S Shree Realtors v. Dy. Commissioner Of Income Tax

sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1455 OF 2013 IN INCOME TAX APPEAL NO.547 OF 2012 M/s. Shree Sai ConstructionsIn the matter betweenM/s. Shree Sai Constructions-Versus-Deputy Commissioner of Income Tax-23(1) ..Applicant ..Appellant ..Respondent ........... Mr. Jitendra Singh for the Applicant.Mr. Arvind Pinto for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. A. SAYED, JJ. DATE :- 13[th] NOVEMBER, 2014 P.C.: This Notice of Motion by the Assessee prays for interim relief during the pendency of the Appeal which is admitted. 2]It is submitted that the Appeal raises a substantial question of law and, therefore, the interim order may be passed. 3]We see no reason to grant interim relief at this stage and particularly when the attachment of the residential premises of the partners of the Appellant firm has been levied way back in July 2013. 1/2 Presently, there is no apprehension of the attached property being disposed of. As and when there is any such apprehension, then, the Assessee is at liberty to approach this Court and seek appropriate interim protection. Granting that liberty, this Notice of Motion is dismissed. We also see no reason to grant any out of turn or expeditious hearing. Request in that behalf is also refused. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) 2/2