State Bank Of Patiala v. The Chief Commissioner Ofincome Tax, Chandigarh And Others

CWP,1994,2014 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CWPa1994a2014Date of decision: 13.10.2014 State Bank of Patiala..... Petitioner VERSUS The Chief Commissioner ofIncome Tax, Chandigarh and others ... Respondents CORAMHON3BLE MR. JUSTICEK RAJIVE BHALLHON3BLE MR. JUSTICE AMIT RAWAL Present$Mr.Sanjay Bansal, Senior Advocate, withMs.Rajni Pal, Advocate, for the petitioner. Ms.Savita Saxena, Advocate, for the respondents. KOK oK RAJIVE BHALLA, J. (ORAL) The petitioner-State Bank of Patiala, is before us,challenging orders dated 30.09.2013, 21.01.2014 and 24.01.2014,passed from time to time by respondents No.1 to 3, and praying thatappeals commencing from assessment years 2008-09 to 2010-11 maybe decided forthwith. Counsel for the petitioner submits that the petitioner hasdeposited Rs.40 crores, Rs.20 crores has been adjusted by therespondents and the petitioner is ready to deposit Rs.15 crores. TheCommissioner of Income Tax (Appeals), Patiala, may, therefore, bedirected to decide the appeals for assessment years 2008-09 to 2010-11 within such period as this Court may deem appropriate. CWP,1994,2014 Counsel for the revenue submits that the Commissionerof Income Tax (Appeals), Patiala, has called for a remand reportfrom the assessing officer and as soon as the report is received, theappeals would be decided but as far as the amount to bedeposited/paid, no relief should be granted to the petitioner. We have heard counsel for the parties and are ratherSurprised that appeals pertaining to assessment years 2008-09 to2010-11 are still pending adjudication. However, without expressingany opinion on the delay in disposing of these appeals or merits ofthe controversy, the petitioner having deposited Rs.40 crores andRs.20 crores having been adjusted, the writ petition is disposed of bydirecting the Commissioner of Income Tax (Appeals), Patiala, todecide the appeals filed by the petitioner for assessment years 2008-09 to 2010-11,within three monthsfrom receipt of a certified copyof this order, subject however, to the petitioner depositing Rs.15crores withinfifteenfrom today. | RAJIVE BHALLA |JUDGE 13.10.2014Shamsher S.Sabharwal |} AMIT RAWAL JUDGE