Wp/21767/2013 Of The Regional P.f. Commissioner v. Commissioner Of Income Tax

Writ Petition No.21/767/201 7.1.2014 Shri J. K. Pillai, Advocate, for the petitioner. Snri Sanjay Lal, Advocate, for respondent nos.1 to 3. The petitioner has filed an appeal in Form No.35 against theassessment order dated 22.3.2013, Annexure P2, before theCommissioner of Income Tax (Appeals). The memo of appeal isAnnexure P3. Admittedly, till this date, the petitioner has not filed anyapplication for stay before the Commissioner of Income Tax|(Appeals). In the result, Income Tax Officer has asked the petitioner|to clear the outstanding demand as per the provision of Income Tax| Act. The learned counsel! for petitioner states that the applicationfor stay will be filed before the Commissioner of Income Tax (Appeals)within a week. Tne learned counsel appearing for respondent nos.1 to 3 has fairly agreed that if such an application is filed, the same will be|decided within a period of one month from the date of Its filing. In view of the aforesaid and with the consent of the learned|counsel for the parties, tnis petition is being finally disposed of with adirection that if the petitioner files an application for stay before the|Commissioner of Income Tax (Appeals) within a week, the same be|decided within a period of 30 days from the date of its filing. And tillthen, no recovery shail be made from the petitioner. It is made clear|that the petitioner will cooperate in the early decision of the|application for stay. Certified copy as per rules. — (AJIT SINGH)JUDGE|DS| (SUBHASH KAKADE)|JUDGE