Wpms/1033/2015 Of Bharat Heavy Electricals Limited v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 1033 (MS) of 2015 Bharat Heavy Electricals Ltd. …….Petitioner. Versus Deputy Commissioner of Income Tax (TDS), Dehradun. …......….Respondents. With Writ Petition No. 1035 (MS) of 2015 Bharat Heavy Electricals Ltd. …….Petitioner. Versus Deputy Commissioner of Income Tax (TDS), Dehradun. …......….Respondents. With Writ Petition No. 1037 (MS) of 2015 Bharat Heavy Electricals Ltd. …….Petitioner. Versus Deputy Commissioner of Income Tax (TDS), Dehradun. …......….Respondents. With Writ Petition No. 1038 (MS) of 2015 Bharat Heavy Electricals Ltd. …….Petitioner. Versus Deputy Commissioner of Income Tax (TDS), Dehradun. …......….Respondents. Present: Mr. Arvind Vashisht, Sr. Advocate assisted by Mr. Chetan Joshi, Advocate for the petitioner. Mr. H.M. Bhatia, Advocate for the respondent. Mr. H.M. Bhatia, Advocate for the respondent. Hon’ble Alok Singh, J (Oral) All the four writ petitions are interconnected involving identical questions of fact and law, therefore, with the consent of learned counsel for the parties, all the four writ petitions are heard together and are being disposed of by this common judgment. Present petitions are filed assailing the order dated 30.04.2015 passed by Deputy Commissioner of Income Tax (TDS), Dehradun whereby stay of recovery of demand and consequent penalty was declined as well as notices dated 20.04.2015 & 19.03.2015 whereby demand was raised against the petitioner - assessee. Undisputedly, statutory appeal is pending disposal against the assessment order made by Assessing Authority before CIT (Appeals). Perusal of order dated 30.04.2015 passed by Deputy Commissioner of Income Tax (TDS), Dehradun would reveal that stay was declined saying merely filing of appeal against the assessment order would not amount to stay. Mr. Arvind Vashisht, Sr. Advocate assisted by Mr. Chetan Joshi, appearing for petitioner and Mr. H.M. Bhatia, Advocate for respondent fairly submitted that application seeking interim stay of recovery of demand and consequent penalty pursuant to impugned assessment order can be moved and pressed before Appellate Authority hearing the statutory appeal. Since the question about legality and correctness of the assessment order is pending disposal before Appellate Authority, therefore, I am not inclined to look into the question of correctness and legality of the impugned assessment order, therefore, any recovery sought to be made, pursuant to the impugned assessment order should not be stayed by this Court by directly entertaining the writ petitions. Petitioner, first of all, should approach the Appellate Authority for stay of recovery of tax and consequent penalty, pursuant to the impugned assessment order. In view of the above, all the writ petitions fail and are hereby dismissed. However, it would be open to the petitioner, if so advised, to approach the Appellate Tribunal for stay of recovery of tax and consequent penalty. All the applications also stand disposed of accordingly. Let copy of this order be placed in each connected petition. (Alok Singh, J.) 07.05.2015 SKS