M/s Hanumant Ingots Pvt. Ltd. v. The Commissioner Of Income Tax Chhattisgarh/The Commissioner Of Income Tax, Range-1, Raipur/The Commissioner Of Income Tax (Appeals), Range-1, Raipur/The Income Tax Officer 2(1) - 2015-LL-1130-1

Citation	2015-LL-1130-1
Appellant Name	M/s Hanumant Ingots Pvt. Ltd.
Respondent Name	The Commissioner Of Income Tax Chhattisgarh/The Commissioner Of Income Tax, Range-1, Raipur/The Commissioner Of Income Tax (Appeals), Range-1, Raipur/The Income Tax Officer 2(1)
Court	HIGH COURT OF CHHATISGARH
Relevant Act	Income-tax
Date of Order	30/11/2015
Judgment	View Judgment
Bot Summary:	With the consent of learned counsel appearing for the parties, the petition is heard finally. In this petition under Article 226 of the Constitution of India the petitioner has prayed for a direction to the respondent authorities not to take any coercive steps for recovery of the balance amount of Rs.58,23,490/- during pendency of his appeal before the respondent No.3 and direct the said appellate authority to consider the appeal and decide the same at the earliest. Admittedly, petitioner has preferred an appeal before the respondent No.3 against the assessment order dated 25-3-2015, which is pending consideration. It is stated that when the petitioner's bank account was attached he paid an amount of Rs.15.00 lacs and thereafter, the attachment of account was withdrawn his application for grant of stay has been rejected by communication dated 23-9-2015 and at the same time request for out of turn hearing has also been turned down. It is stated that in similar cases i.e. Kanhaiyalal Gangwani v. Commissioner of Income Tax and Another1 and Godriwala Plastics Private Limited and Another v. Income Tax Officer-Ward No.1 and Others2, this Court has directed 1 WPT No.72 of 2015 2 WPT No.124 of 2015 that no coercive steps be taken against the assessee for recovery of the balance amount. In view of the orders passed by this Court in Kanhaiyalal Gangwani and Godriwala Plastics Private Limited , the present writ petition is also disposed of with a direction that the petitioner's appeal pending before the respondent No.3 shall be considered and disposed of, in accordance with law and on its own merits, within a period of one month, subject to cooperation by the petitioner. During pendency of the appeal, no coercive steps be taken against the petitioner for recovery of the balance amount.

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 140 of 2015 1. M/s Hanumant Ingots Pvt. Ltd. Raipur Chhattisgarh Through Its Director And Authorised Person, Manoj Kumar Agrawal, S/o Shri Vasudeo Prasad Agrawal, A/a 48 Years, R/o Radhamohan Complex, Bhaisthan, Raipur, (Chhattisgarh) ---- Petitioner Versus 1. Commissioner Of Income Tax Chhattisgarh Central Revenue Building, Civil Lines, Raipur, (Chhattisgarh) 2. Commissioner Of Income Tax, Range-1, Raipur, Central Revenue Building, Civil Lines, Raipur, (Chhattisgarh) 3. Commissioner Of Income Tax (Appeals), Range-1, Raipur, Central Revenue Building, Civil Lines, Raipur, (Chhattisgarh) 4. Income Tax Officer 2(1), Central Revenue Building, Civil Lines, Raipur, (Chhattisgarh) ---- Respondent For Petitioner Shri Moolchand Jain, Advocate For Respondents Ms. Naushina Ali, Advocate Hon'ble Shri Justice Prashant Kumar Mishra Order On Board 30/11/2015 1. With consent of learned counsel appearing for parties, petition is heard finally. 2. In this petition under Article 226 of Constitution of India petitioner has prayed for direction to respondent authorities not to take any coercive steps for recovery of balance amount of Rs.58,23,490/- during pendency of his appeal before respondent No.3 and direct said appellate authority to consider appeal and decide same at earliest. 3. Admittedly, petitioner has preferred appeal before respondent No.3 against assessment order dated 25-3-2015, which is pending consideration. 4. It is stated that when petitioner's bank account was attached he paid amount of Rs.15.00 lacs and thereafter, attachment of account was withdrawn, however, his application for grant of stay has been rejected by communication dated 23-9-2015 and at same time request for out of turn hearing has also been turned down. 5. It is stated that in similar cases i.e. Kanhaiyalal Gangwani v. Commissioner of Income Tax and Another1 and Godriwala Plastics Private Limited and Another v. Income Tax Officer-Ward No.1 (I) and Others2, this Court has directed 1 WPT No.72 of 2015 (decided on 14-5-2015) 2 WPT No.124 of 2015 (decided on 28-10-2015) that no coercive steps be taken against assessee for recovery of balance amount. 6. In view of orders passed by this Court in Kanhaiyalal Gangwani (supra) and Godriwala Plastics Private Limited (supra), present writ petition is also disposed of with direction that petitioner's appeal pending before respondent No.3 shall be considered and disposed of, in accordance with law and on its own merits, within period of one month, subject to cooperation by petitioner. During pendency of appeal, no coercive steps be taken against petitioner for recovery of balance amount. Sd/- Judge Prashant Kumar Mishra Gowri M/s Hanumant Ingots Pvt. Ltd. v. Commissioner Of Income Tax Chhattisgarh/The Commissioner Of Income Tax, Range-1, Raipur/The Commissioner Of Income Tax (Appeals), Range-1, Raipur/The Income Tax Officer 2(1)

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