The Amritsar Improvement Trust, Amritsar v. Assistant Commissioner Of Income-Tax, Circle V, Amritsar Andothers

of 2011 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Civil Writ Petition No.3894of 2011Date of decision: 7.4.2011 The Amritsar Improvement Trust, Amritsar ...Petitioner Versus Assistant Commissioner of Income-Tax, Circle V, Amritsar andothers ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present:Mr. Rohit Sood, Advocate for the petitioner ADARSH KUMAR GOEL, J. Only contention raised in this petition is that pendingconsideration of stay application by the CIT(A), the recovery ofassessed tax may not be enforced from the petitioner, who is astatutory authority. Reliance has been placed on order of this Courtdated 8.2.2011 in C.W.P. No.13613 of 2009 The AmritsarImprovement Trust Vs. Assistant Commissioner of Income Tax& others filed by the petitioner itself. In view of above, without expressing any opinion onmerits, we direct that demand of tax raised against the petitionermay not be enforced till the decision of the stay application by theCIT(A). The draft already given by the petitioner towards the **** disputed tax amount may be returned to the petitioner and itsaccount may be defreezed. The CIT(A) may expedite decision onthe stay application. The petition is disposed of accordingly. (Adarsh Kumar Goel) Judge April 07, 2011Pka (Ajay Kumar Mittal) Judge