Wp/805/2014 Of The Goa State Co-Op. Bank Ltd v. The Income Tax Officer (Tds), Ward-1 And 3 Ors

IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 805 OF 2014 The Goa State Co-op Bank Ltd.,Through its Managing Director(A),Shri Avadhut A. Tanksali, …...Petitioner V e r s u s 1.The Income Tax Officer (TDS)and 4 others…...Respondents Mr. S. R. Rivanka and Mr. Rama Rivankar, Advocates for the Petitioner. Ms. Asha Desai, Advocate for the Respondents. Coram :-R. M. BORDE &F. M. REIS, JJ.Date : 23rd December, 2014. ORAL ORDER (Per R. M. Borde, J.) The Petitioner is seeking quashment of the Order passed by the Income Tax Officer (TDS), Panaji, Goa, dated 15.12.2014 and the Order issued by Joint Commissioner of Income Tax, Panaji, dated 16.12.2014 directing the Petitioner to pay 50% of the demand outstanding for assessment year 2013-14 and 2014-15 as per demand Order dated 16.12.2014. 2.In view of aforesaid directions, the application for stay of demand is disposed of by Respondent no. 4. 3.The Petitioner has raised several contentions which, according to us, are required to be dealt with by the Appellate Authority and, as such, those contentions touching merits of controversy need not be considered while disposing of this Writ Petition. The learned Counsel appearing for the Petitioner, on instructions, states that 25% of the amount of the demand outstanding for the assessment year 2013-14 and 2014-15 would be deposited with the Department within a period of two weeks from today. The undertaking is accepted. 3.In view of the undertaking given by the Petitioner, we direct that the Order passed by the Income Tax Officer (TDS) dated 14.12.2014 as well as the Joint Commissioner dated 16.12.2014 shall not be enforced. The Commissioner (Appeals)/Respondent no. 4 shall dispose of the Appeal tendered by the Petitioner as expeditiously as possible preferably within a period of eight weeks from today. (F. M. REIS, J.) (R. M. BORDE, J.) arp/*