Vidya Niketan Samiti v. The Deputy Commissioner Of Income Tax
[Citation -2015-LL-1102-5]

Citation 2015-LL-1102-5
Appellant Name Vidya Niketan Samiti
Respondent Name The Deputy Commissioner Of Income Tax
Court HIGH COURT OF MADHYA PRADESH
Relevant Act Income-tax
Date of Order 02/11/2015
Judgment View Judgment
Bot Summary: WP-18741-2015 02-11-2015 Shri Sumit Nema, learned counsel for the petitioner. Having heard learned counsel for the parties we find that the grievance of the petitioner is that an appeal against the order of assessment is pending before the appellate authority namely, the Commissioner and as orders have not been passed on the prayer for stay of recovery of the dues and taxes and the assessing officer has initiated coercive steps for realizing the demand of the taxes dues, this writ petition has been filed. Having heard learned counsel for the parties we find that under similar circumstances on 7.9.2015 in W.P. No.14865/2015 on certain other cases we had passed the following orders : We find that after considering similar situate on 24.9.2013, W.P. No.15068/2013 was disposed of by a Coordinate Bench of this Court, wherein the appellate authority was directed to hear and decide the pending stay application expeditiously within a fixed period and to decide the appeal itself, if possible at an early date. Keeping in view the aforesaid, we dispose of this writ petition directing respondent No.1 to consider the grievance of the petitioner in the appeal pending before him and to decide it expeditiously within a reasonable period. If not possible, to decide the application for stay within a period of 30 days from the date of filing of certified copy of this order and till decision on the stay application, the impugned recovery be kept in abeyance. Keeping in view the aforesaid, we dispose of this writ petition and direct the appellate authority to consider and decide the applications for stay pending before him within the fix period, if possible preferably within 30 days from the date of filing certified copy of this order and till the stay application is not decided the impugned recovery shall be kept in abeyance. With the aforesaid, the writ petition stands disposed of.


WP-18741-2015 (VIDYA NIKETAN SAMITI Vs DEPUTY COMMISSIONER OF INCOME TAX) 02-11-2015 Shri Sumit Nema, learned counsel for petitioner. Shri Sanjay Lal, learned counsel for respondents. Having heard learned counsel for parties we find that grievance of petitioner is that appeal against order of assessment is pending before appellate authority namely, Commissioner (Appeal) and as orders have not been passed on prayer for stay of recovery of dues and taxes and assessing officer has initiated coercive steps for realizing demand of taxes dues, this writ petition has been filed. Having heard learned counsel for parties we find that under similar circumstances on 7.9.2015 in W.P. No.14865/2015 on certain other cases we had passed following orders : We find that after considering similar situate on 24.9.2013, W.P. No.15068/2013 was disposed of by Coordinate Bench of this Court, wherein appellate authority was directed to hear and decide pending stay application expeditiously within fixed period and to decide appeal itself, if possible at early date. Keeping in view aforesaid, we dispose of this writ petition directing respondent No.1 to consider grievance of petitioner in appeal pending before him and to decide it expeditiously within reasonable period. If not possible, to decide application for stay within period of 30 days from date of filing of certified copy of this order and till decision on stay application, impugned recovery be kept in abeyance. Keeping in view aforesaid, we dispose of this writ petition and direct appellate authority to consider and decide applications for stay pending before him within fix period, if possible preferably within 30 days from date of filing certified copy of this order and till stay application is not decided impugned recovery shall be kept in abeyance. With aforesaid, writ petition stands disposed of. Certified copy as per rules. (RAJENDRA MENON) (C V SIRPURKAR) JUDGE JUDGE Vidya Niketan Samiti v. Deputy Commissioner Of Income Tax
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