Ashok Singhania 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(l), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.)

WPT/37/2014

AI Insights

The case involves Ashok Singhania, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various income tax authorities, including the Union of India and the Commissioner of Income-tax. The petitioner was aggrieved by an order of assessment and sought a stay on the recovery measures pending the decision of his appeal before the Commissioner of Income Tax (Appeals). The court heard arguments from both sides and decided to expedite the appeal process and allow the petitioner to seek relief from the Recovery Authority regarding the payment of tax.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 701184 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 25-02-2014
• Assessment Year: misc
• Laws Referred To: Article 2216 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; Recovery Authority

Judgement Text

"IN THE HON'BLE HIGH COURT OF CHHATTISGARH AT BILASPUR W.P.mNo. ->1:7!~ /20I4 PETITIONER i—sT' 1. Ashok Singhania S/o late B.C.Singhania, \"Vrindavan\",1/1653, Geeta Nagar, Choubey Colony, P.S. Saraswati Nagar, Raipur (CG) PIN492010. VERSUS RESPONDENTS 1. Union oflndia through Secretary, Central Board ofDirect Taxes, Ministry of Finance, Department ofRevenue, North Block, New Delhi. 2. The Commissioner oflncome-tax, Central Revenue Building, P.S: Civil Lines, Raipur(C.G.) PIN: 495001 3. The Commissioner oflncome-tax, (Appeals), Central Revenue Building, P.S: Civil Lines, Raipur(C.G.) PIN: 495001 4. The Assistant Commissioner of Income-tax-2(l), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.) PIN: 495001 WRIT PETITION UNDERjVRTICLE 2216 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF APPROPRIATE WRIT(S). ORDERfS). DIRECTION(S) ETC. illil: iH \"••Sl '<'lt... XI-HC—78 '^€^ •v^'y1 t'.;\":' 3:n^?i ?iT ft'ira' w an^iwiw as;. aiNsii 3:E;cT^TOTR^r, tOTfly'IS, f°K'''ll^y W^fil *MI* ^^.^^^^.......^ 20 an^r xraq; (lidt-i«<<^i) 31^'fl ?il f?:;IRi' ^8fT 311^1'aiIIRi' NiBt^ll^^ft^7 Rekha ^aiwHft^ sn^r -^- (c) It would also be open for th Authority either for extension of installments in which case also the and pass appropriate orderthereon. petitioner to move Assessing Ijime or for payment of tax in |Recovery Officer shall consider With the aforesaid observatiori •iRPlfcTqh'RTTOI if .'fSt?t tfsR^ ^73ifgiT.3n^[ s, the petition is disposed off. Sd/- Manindra Mohan Shrivastava Judge ^ i "