Wp/7086/2012 Of Rafia Hussain Aclil v. The Commissioner Of Income Tax

HON'BLE SRI JUSTICE GODA RAGHURAMANDHON'BLE SRI JUSTICE M.S.RAMACHANDRARAO WRIT PETITION No.7086 of 2012 ORDER: (per Hon’ble Sri Justice Goda Raghuram) Heard Sri Abu Akram, learned counsel for thepetitioner and Sri J.V.Prasad, learned Standing Counselfor Income Tax for the respondents. The impugned order dated 16.02.2012 is passed bythe second respondent rejecting the petitioner’sapplication for grant of stay, pending an appeal againstthe order of assessment dated 12.12.2011 passed underSection 143(3) of the Income Tax Act, 1961 (for short ‘theAct’) levying a demand of Rs.13,30,054/- including interestlevied under Section 234-A and 234-B of the Act. Afterpreferring an appeal against the order of assessment, thepetitioner approached the Income Tax Officer concerned(the third respondent) by a petition dated 12.01.2012seeking stay of collection of tax, pending the appeal. Thiswas rejected by the third respondent by the order dated19.01.2012. Thereupon the petitioner preferred anotherapplication for grant of stay before the secondrespondent, which was rejected by the order impugned,recording no reasons for the rejection. Hence, the WritPetition. In the counter-affidavit dated 20.11.2012 filed by thethird respondent, it is stated in para-8 that the connectedappeals preferred by relatives of the petitioner who are co-owners of the lands in question were remitted by theIncome Tax Appellate Tribunal (ITAT) to the assessingofficer with direction to consider the capital gains for theassessment year (A.Y) 2005-06, as the date of executionof the development agreement is 31.12.2004. These orders passed by the ITAT would have relevance andbearing on the appeal preferred by the petitioner to theCommissioner (Appeals), as well. In the aforesaid circumstances, after hearing thelearned counsel for the respective parties, we consider itappropriate to direct the respondents not to initiate anycoercive steps for recovery of tax pursuant to the order ofassessment dated 12.12.2011 passed by the thirdrespondent, pending the appeal preferred by the petitionerto the Commissioner (Appeals). The Writ Petition is disposed of as above; but in thecircumstances without costs. ______________________ JUSTICE GODA RAGHURAM 21[st] November 2012DR __________________________ JUSTICE M.S.RAMACHANDRA RAO