Wp/6415/2018 Of Northern Coal Fields Limited v. Assistant Commissioner Of Income Tax

1 THE HIGH COURT OF MADHYA PRADESHW.P. No.6415/2018 JABALPUR27.03.2018 Shri Arun Shrivastava with ShriAbhijeet Shrivastava learned counsel for the petitioner. Shri Sanjay Lal learned counsel for therespondent. Heard the learned counsel for the parties onthe question of admission as well as on interim relief. Having heard the learned counsel for thepetitioner, it is observed that an appeal against theorder of assessment for the year 2015-16 & 2016-17has already been filed by the petitioner which ispending adjudication. The learned counsel for the petitioner submitsthat they had initially filed an application seekingstay before the Assessing OfÏcer which has beenrejected and thereafter by withdrawing this petition,they propose to file an application seeking staybefore the Appellate Authority in terms of the CBDTcircular dated 29.2.2016 which lays down strictguidelines for the authorities concerned to grant stayin case the assessee deposits 15 to 20% of thedemand as asserted by the authority. He, however,submits that the respondent authorities are takingemergent steps to recover the amount and,therefore, some breathing time be granted to thepetitioner to file an application for stay and obtaininterim orders thereon in terms of the CBDT circular. 2 THE HIGH COURT OF MADHYA PRADESHW.P. No.6415/2018 Though this prayer is vehemently opposed bythe learned counsel for the respondent, in view ofthe fact that the petitioner is a Government companyand in view of the CBDT circular which has beenplaced before this Court alongwith the documentsfiled in the petition, the prayer made by the learnedcounsel for the petitioner for withdrawal of thepetition with liberty to file an application before theAppellate Authority and to grant them two weeksbreathing time to obtain orders thereon, is allowedand the petition is permitted to be withdraw withliberty to the petitioner to file an application beforethe Appellate Authority in tune with and in line withthe CBDT circular with a further stipulation that therespondent authorities shall not take any coercivesteps against the petitioner for a period of threeweeks to enable them to obtain orders on theapplication for stay. With the aforesaid liberty, the petition, filed bythe petitioner, stands disposed of as withdrawn. C.C as per rules. ( R. S. JHA ) J U D G E ( RAJEEV KUMAR DUBEY ) J U D G E mms/- Digitally signed by MONSI M SIMON Date: 2018.03.28 13:34:25 +05'30'