Wpt v. The Income Tax Department

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 328 of 2017 M/s Grand Entertainment And Event Private Limited Acompany Incorporated Under The Companies Act, 1956 With Its Registered OfficeAt Station Road, Sanjay Gandhi Chowk, Raipur Chhattigarh Through Its The Director Harminder Singh Hora, S/o Shri Amrik Singh Hora, Aged About 58 Years, R/o A-1, Sai Nagar, Devendra Nagar, Raipur Chhattisgarh, Chhattisgarh ---- Petitioner Versus 1. The Income Tax Department Through The Deputy Commissioner Central Circle , Central Avenue Building, Civil Lines, Raipur Chhattisgarh, Chhattisgarh Central Circle , Central Avenue Building, Civil Lines, Raipur Chhattisgarh, Chhattisgarh 2. Commissioner Of Income Tax, Appellate Authority Central Revenue Building, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh Building, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 3. Assistant Commissioner Of Income Tax, Central -1, Central Revenue Building, Civil Lines, Raipur Chhattisgarh , District : Raipur, ChhattisgarhBuilding, Civil Lines, Raipur Chhattisgarh , District : Raipur, Chhattisgarh 4. Tax Recovery Officer Central , Department Of Income Tax, Ground Floor, Aayakar Bhawan, Hoshangabad Road, Bhopal Madhya Pradesh, District : Bhopal, Madhya Pradesh Floor, Aayakar Bhawan, Hoshangabad Road, Bhopal Madhya Pradesh, District : Bhopal, Madhya Pradesh ---- Respondents (Cause-title taken from Case Information System) For Petitioner For Respondents : Mr. Jitendra Pali, Advocate :Mr. Ajay Kumrani, Advocate holding the brief of Ms. Naushina Afrin Ali, Advocate brief of Ms. Naushina Afrin Ali, Advocate 19.07.2023 Hon'ble Shri Justice Rakesh Mohan PandeyOrder on Board 1.The present writ petition has been filed by the petitioner with the following prayers : “10.1 To kindly quash the demand notices issuedby the respondents Assessing Officer and TaxRecovery Officer (Annexure P/1). 10.2To kindly restrain the respondents No.1,2 & 4 for taking any coercive measures for recovery ofdemand notices issued in furtherance of theassessment and penalty orders till the appeals arepending consideration. 10.3To kindly make any other order or writ thatmay be deemed fit and just in the facts andcircumstances of the case including awarding ofthe costs to the petitioner.” 2.Learned counsel for the petitioner would submit that the demandnotice was issued contrary to the Circular. He would pray that adirection may be issued to the Respondent No.2/Commissioner ofIncome Tax, Raipur (C.G.) to decide the pending appeals at theearliest. 3.Learned counsel for the respondents would endorse thesubmission made by learned counsel for the petitioner. He wouldsubmit that if a direction is issued to the RespondentNo.2/Commissioner of Income Tax, Raipur (C.G.), pending appealswould be decided as early as possible. 4.Taking into consideration that appeals were filed in the year2015-17, which are pending for consideration before the RespondentNo.2/Commissioner of Income Tax, Raipur (C.G.), therefore, withoutcommenting anything on merits, it would be appropriate to issue adirection to Respondent No.2/Commissioner of Income Tax, Raipur(C.G.) to decide the pending appeals within a period of 60 days fromthe date of receipt of copy of this order. Rekha 5.With the aforesaid observation, this petition is disposed of. 6.It is made clear that this Court has not expressed anything onmerits of the case. 7.It is informed by learned counsel for the petitioner that there isinterim protection in favour of the petitioner, therefore, same shall becontinued till final disposal of pending appeals. Sd/- (Rakesh Mohan Pandey)Judge