CPL Jewellers Private Limited v. The Commissioner of Income-tax-Appeals (III), Office of the Commissioner of Income-tax, Chennai/ The Assistant Commissioner of Income-tax, Circle-I, Vellore
[Citation -2014-LL-0925-54]
Citation | 2014-LL-0925-54 |
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Appellant Name | CPL Jewellers Private Limited |
Respondent Name | The Commissioner of Income-tax-Appeals (III), Office of the Commissioner of Income-tax, Chennai/ The Assistant Commissioner of Income-tax, Circle-I, Vellore |
Court | HIGH COURT OF MADRAS |
Relevant Act | Income-tax |
Date of Order | 25/09/2014 |
Judgment | View Judgment |
Keyword Tags | stay of recovery |
Bot Summary: | The Assistant Commissioner of Income Tax Circle I, Vellore... Respondents Petition under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records pertaining to the impugned order of the second respondent dated 14.08.2014 in PAN- AAECC2056/ACIT/VLR and to quash the same. For Petitioner : Mr.N.Muralikumaran for M/s.Mc Gan Law Firm For Respondents : Mr.T.Pramod Kumar Chopda Standing Counsel for Income Tax Department --- 2 ORDER The petitioner has come up with the above writ petition challenging the dismissal of the petition filed under Section 220(6) of the Income Tax Act, 1961 by the second respondent. Heard Mr.N.Muralikumaran, learned counsel for the petitioner and Mr.T.Pramod Kumar Chopda, learned Standing Counsel for the respondents. Aggrieved over the same, the petitioner preferred an appeal before the first respondent and pending the same, the petitioner also filed a petition under Section 220(6) of the Income Tax Act, 1961, which was dismissed by the second respondent vide the impugned order dated 14.08.2014. Apart from the reliance placed upon the Instruction No.96 and Instruction No.1914/93 dated 02.12.1993 and the decision of the Division Bench of the Delhi High Court in Taneja Developers and Infrastructure Ltd. v. Assistant Commissioner of Income Tax 3 324 ITR 247, the learned counsel for the petitioner also states that the petitioner has already paid a sum of Rs.25,00,000/- out of the demand made by the Department. The writ petition is allowed and the impugned order is set aside modifying the imposition of the condition to the effect that the petitioner shall pay 20 of the impugned demand within a period of four weeks from the date of receipt of a copy of this order. The connected miscellaneous petitions are closed. |