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

WPT/43/2014

AI Insights

The case involves M/s. Avinash Builders, the petitioner, seeking directions from the High Court of Chhattisgarh to the appellate authority regarding the expeditious handling of their pending appeal against an assessment order. The petitioner is apprehensive about coercive recovery steps that might be taken based on the assessment order. The respondents include various officials from the Income-tax Department. The court heard arguments from both sides and decided to direct the appellate authority to prioritize the petitioner's case and consider the petitioner's requests for stay and installment payments if necessary.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 803224 (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 DADHARIYA
• Assessee Lawyers: S RAO
• Keywords: Appeal; Assessment Order; Coercive Measures; Income Tax; Recovery

Judgement Text

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