Pervez K. Raisi v. Asst. Commissioner Of Income Tax 19(2) & Ors

R.M. AMBERKAR (Private Secretary) IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. WRIT PETITION (L) NO. 467 OF 2019 Pervez K. Raisi ..Petitioner Versus Asst. Commissioner of Income Tax 19(2) & Ors...Respondents ................... •Mr. Jitendra Jain i/by L.J. Law for the Petitioner Mr. Sham Walve for the RespondentsMr. Sham Walve for the Respondents ................... CORAM : AKIL KURESHI & M.S. SANKLECHA, JJ. DATE : FEBRUARY 15, 2019. P.C.: 1.Petitioner is facing recoveries arising out of theassessment orders. The petitioner had moved an applicationbefore the Assistant Commissioner seeking stay against suchrecoveries pending the appeal. On 6.2.2019, the AssistantCommissioner insisted that the petitioner must deposit 20%of the total outstanding demand latest by 11.2.2019 uponwhich the stay petition would be considered, failing which,coercive recoveries to continue. 2.Learned counsel for the petitioner may be correct inpointing out that depositing 20% before the stay petition canbe considered on merits is not a per-condition. However, inthe present facts of the case, we are prepared to understandthe said order of the Assistant Commissioner as havingrejected the petitioner's request for unconditional stay. Onsuch basis, a stage for the petitioner to approach theCommissioner of Income Tax by further representation hasripen. 3.Learned counsel Mr. Walve states under instructionsthat if the petitioner files such a representation promptly andcooperates with the hearing thereafter by the Commissioner,no coercive recovery will be carried out for a period of oneweek after the communication of the order by theCommissioner. In view of this, if the petitioner files a furtherrepresentation before the Commissioner within one weekfrom today and subject to the petitioner cooperating theearly disposal thereafter, the respondents, as stated by thelearned counsel for the Revenue would not cause coerciverecoveries for a period of one week after communication of the order which the Commissioner may take on such stay petition. Petition disposed of. [ M.S. SANKLECHA, J. ] [ AKIL KURESHI, J ]