Wp(C)/2922/2018 Of M/S.bhambra Services Centre v. Income Tax Officer

W.P.(C) No. 2922 of 2018 AND W.P.(C) No.495 of 2018 07. 17.03.2021 1. Heard Mr. Sk. Zafarulla, learned counsel for the Petitioner and Mr. S.S. Mohapatra, learned Senior Standing Counsel for the Opposite Parties (Income Tax). 2. On 30[th] January, 2018 an interim order was passed in W.P.(C) No.495 of 2018 that subject to the Petitioner depositing 50% of the demanded amount, there shall be no recovery during pendency of ITA No.300/CTK of 2017 for the assessment year 2013-14 before the Income Tax Appellate Tribunal (ITAT). The said interim order has continued since then. 3. In the meanwhile, notice was issued under Section 226(3) of the Income Tax Act on 4[th] January, 2018 for recovery of demand. That has been challenged in the corresponding writ petition i.e. W.P.(C) No.2922 of 2018. 4. The petitions are disposed of by directing that the interim order dated 30[th] January, 2018 passed in W.P.(C) No.495 of 2018 shall continue during pendency of the aforementioned ITA No.300/CTK of 2017, if still pending before the ITAT. Correspondingly, the notice dated 4[th] January, 2018 issued under Section 226(3) of the I.T. Act shall not be given effect to during pendency of the appeal. S.K.Jena/PA 5. If the appeal has been disposed of by the ITAT in the meanwhile, it will be open to the Petitioner to seek appropriate remedies in further proceedings in accordance with law. ( Dr. S. Muralidhar) ( Dr. S. Muralidhar ) Chief JusticeChief Justice ( B.P. Routray ) (B.P. Routray) Judge Judge