Wpms/2029/2015 Of M/S Shalabh India Ltd v. Commissioner Of Income Tax Dehradun And Another

WPMS No. 2029 of 2015 Hon’ble Alok Singh, J. Mr. Manish Arora, Advocate for the petitioner. Mr. H.M. Bhatia, Advocate for the Income Tax Department/respondents. Undisputedly, Deputy Commissioner of Income Tax, Haridwar was pleased to pass assessment order dated 27.03.2015, for the assessment year 2012-13 in the matter of the petitioner. Petitioner, feeling aggrieved, has preferred statutory appeal before the Commissioner of Income Tax (Appeals-1), Dehradun, which is pending disposal. Petitioner has made request to the Deputy Commissioner of Income Tax, Haridwar to stay the recovery of the assessed tax till the disposal of the appeal, however, vide order dated 03.06.2015, request of the petitioner was turned down by the Deputy Commissioner of Income Tax, Haridwar. Undisputedly, petitioner has not filed any stay application before the Commissioner of Income Tax (Appeals-1), Dehradun in pending appeal and has straightway filed present appeal before this Court under Article 226 of the Constitution of India. In the peculiar facts and circumstances of the case, I direct that appeal, filed by the petitioner, pending before the Commissioner of Income Tax (Appeals-1), Dehradun, shall be disposed of, at its own merit, in accordance with law , preferably within ninety days from the date copy of this order is communicated to the Commissioner of Income Tax (Appeals-1), Dehradun. Petitioner is given liberty to move stay application before the Commissioner of Income Tax (Appeals-1), Dehradun within ten days from today, whereupon the Commissioner of Income (Appeals-1), Dehradun shall pass appropriate order, in accordance with law. Tax Meanwhile, no recovery shall be made from the petitioner pursuant to the impugned assessment order till order is passed by the Commissioner of Income Tax (Appeals-1), Dehradun on the stay application. Petition stands disposed of accordingly. CLMA No. 9390 of 2015 also stands disposed of accordingly. (Alok Singh, J.) 14.08.2015