Ronnie Mehta v. Principal Commissioner Of

VPH IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INTERIM APPLICATION No. 245 OF 2020IN INCOME TAX APPEAL No. 253 OF 2017 Ronnie Mehta …Applicant Vs.Principal Commissioner ofIncome Tax 19… Respondent *** Mr. Ajaykumar Singh, for the Applicant.Mr. Sham Walve, for the Respondent. *** CORAM:SUNIL P. DESHMUKH &ABHAY AHUJA, JJ. DATE : APRIL 7, 2021 (Through Video Conference) PC :1.Under this application, applicant prays to stayoperation of impugned order dated 3[rd] August, 2016 againstwhich appeal before this court has been admitted and substantial question of law has been framed. The appeal has been preferredagainst penalty order of assessment order under section 271(1)(c) of the Income Tax Act, 1961. 2. We have been informed that the applicant / appellant Vinayak Halemath has paid the entire amount. Learned counsel Mr. Walve,however, purports to submit that proceedings are pending beforethe Magistrate. 3.Appeal is admitted and substantial question of is law is framed. Penalty amount is paid, no demand is pending against assessee In the circumstances, pending consideration of appealwe deem it appropriate to stay operation of the impugned order in terms of prayer clause (a), which reads thus: “(a) That the operation of the impugned order dated3/8/2016 (Exhibit-K) be stayed pending thepresent appeal is finally heard and disposed off.”3/8/2016 (Exhibit-K) be stayed pending thepresent appeal is finally heard and disposed off.” 3.Interim application is accordingly disposed of in aforesaid terms. Sd/- Sd/- [ABHAY AHUJA, J.] [SUNIL P. DESHMUKH, J.]