Arya Energy Ltd. V. Union of India through Secretary, Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, North Block, New Delhi and The Commissioner of Income-tax, Central Revenue Building, P.S: Civil Lines, Raipur (C.G.) and The Commissioner of Income-tax, (Appeals), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.) and The Assistant Commissioner of Income-tax-2(1), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.)

WPT/36/2014

AI Insights

The case involves M/s. Arya Energy Ltd., the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various income tax authorities. The petitioner sought relief from the High Court due to the delay in the disposal of their appeal concerning a tax recovery demand. The petitioner argued that the delay in the appellate process was causing apprehension of coercive recovery measures by the tax authorities. The court heard the arguments from both sides and decided to expedite the appellate process while allowing the petitioner to seek relief from the Recovery Authority regarding payment terms.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 701196 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 25-02-2014
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ANAND DADARIYA
• Assessee Lawyers: S RAO
• Keywords: Appeal; Assessment Order; Coercive Measures; Income Tax; Writ petition

Judgement Text

">z3 G' ^ l'' •1.3-.oli. •^ 20 giT^yr-qgq; (Tpfgq^T) snisi v !<•<(<* ^TSTT 3?T^T ^*ilch Rekha ?snw ^if?a SD^T 7c)It would also be open for th Authority either for extension of installments in which case also the and pass appropriate order thereon. With the aforesaid observatiorfs, the petition is disposed off. ^Ilfd-'il-l t<14fif'if.fs^t lt{l< ^? sffgtf w^l a petitioner to move Assessing ime or for payment of tax in Recovery Officer shall consider Sd/- Manindra Mohan Siirivastava Judge ^ "