VAKAMULLA CHANDRASHEKHAR & ORS. V. COMMISSIONER OF INCOME TAX & ORS.

W.P.(C)/8766/2015

AI Insights

The case involves multiple writ petitions filed by Akamulla Chandrashekhar and others, along with Tarini Sugar and Distilleries Limited, against the Commissioner of Income Tax and other respondents concerning disputes over assessment orders and the subsequent conditional stay/rejection of stay by the Commissioner of Income Tax. The petitioners argued that their appeals against the assessment orders were pending before the Commissioner of Income Tax (Appeals). The court heard extensive arguments from both sides and decided to dispose of the petitions by imposing a condition on the stay of the demands raised by the Assessing Officer, requiring the petitioners to deposit 30% of the demands in installments.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 687682 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 17-11-2015
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: SANJAY JAIN; N P SAHNI; NITIN GULATI; TANUJA N
• Assessee Lawyers: KIRTI UPPAL; SIDDHANT ASTHANA; L M ASTHANA; SAHIBA PANTEL
• Keywords: Assessment orders; Conditional stay; Jurisdiction; Rejection of stay

Judgement Text

"$~35, 38 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8766/2015 & CM Nos. 19366/2015 (for initiating contempt against R-3), 19367/2015 (stay) and 27169/2015 (direction) V AKAMULLA CHANDRASHEKHAR & ORS ..... Petitioners Through: Mr Kirti Uppal, Sr Advocate with Mr Siddhant Asthana, Mr L. M. Asthana and Ms Sahiba Pantel versus COMMISSIONER OF INCOME TAX & ORS ..... Respondents Through: Mr Sanjay Jain, ASG with Mr N. P. Sahni, Mr Nitin Gulati and Ms Tanuja N. + CM 27168/2015 in W.P.(C) 6562/2015 V AKAMULLA CHANDRASHEKHAR ..... Petitioner Through: versus Mr Kirti Uppal, Sr Advocate with Mr Siddhant Asthana, Mr L. M. Asthana and Ms Sahiba Pantel INCOME TAX OFFICER & ORS ..... Respondents Through: Mr Sanjay Jain, ASG with Ms Suruchi Aggarwal, Ms Lakshmi Gurung and Mr Rajesh Kumar + CM 27167/2015 in W.P.(C) 6603/2015 TARlNI SUGAR AND DISTILLERIES LIMITED ..... Petitioner Through: Mr Kirti Uppal, Sr Advocate with Mr Siddhant Asthana, Mr L. M. Asthana and Ms Sahiba Pantel versus INCOME TAX OFFICER & ORS ..... Respondents CORAM: Through: Mr Sanjay Jain, ASG with Ms Suruchi Aggarwal, Ms Lakshmi Gurung and Mr Rajesh Kumar HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SANJEEV SACHDEVA ORDER 17.11.2015 We have heard the learned counsel for the parties at length. The learued counsel for the petitioners states that the petitioners have filed appeals against the assessment orders which are pending before the Commissioner of Income Tax (Appeals). Digitally Signed By:AMULYA Signature Not Verified We are disposing of these writ petitions without prejudice to the rights and contentions of the parties and, particularly, those of the petitioners with regard to the issues on merits as also the issue with regard to jurisdiction. We have left that question open and have not decided anything on merits. The immediate grievance of the petitioners is because of the conditional stay/ rejection of stay by the Commissioner of Income Tax. We are disposing of the applications which have been filed in respect of the said conditional stay/ rejection of stay by directing that the petitioners shall deposit 30% of the demands as raised by the Assessing Officer. The said 30% shall be paid by the petitioners in five equal instalments on or before the following dates:- The first instalment shall be paid by 30.11.2015, followed by instalments on or before 31.12.2015, 31.01.2016, 29.02.2016 and 31.03.2016. Subject to the payments being made by the petitioners in these writ petitions, the rest of the demands shall remain stayed till the disposal of the pending appeals by the Commissioner of Income Tax (Appeals). These applications as also the writ petitions stand disposed of. The next date i.e. 11.12.20 IS, fixed in these petitions stands cancelled. NOVEMBER 17, 2015 SR A?7\".t.·· . .e. B'ADAR DURREZ AHMED, J ~~uN r-l~--- SANJEEV SACHDEV A, J $-99 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6562/2015 VAKAMULLA CHANDRASHEKHAR Petitioner Through : Mr Siddhant Asthana, Advocate. versus INCOME TAX OFFICER & ORS. Respondents Through : Ms Radhika Gupta for Ms Suruchi Aggarwal, Advocate for Revenue. CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE SANJEEV SACHDEVA ORDER % 30.11.2015 CM No.28742/2015(modification of order dated 17.11.2015) This is an application seeking modification of the order passed by us on I7.1I.20I5. We have heard the counsel for the parties. We see no reason to modify the said order. The application is dismissed. l^DAR DURREZ AHMED, J A.. SANJEEV SACHDEVA, J NOVEMBER 30, 2015 'sn' "