Avinash Developers Pvt. 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(l), Central Revenue Building, P.S: Civil Lines, Raipur (C.G.)

WPT/44/2014

AI Insights

M/s. Avinash Developers Pvt. Ltd. filed a writ petition under Article 226 of the Constitution of India against the Union of India and various income tax authorities, seeking relief from coercive recovery measures pending the decision of their appeal against an assessment order. The petitioner argued that the recovery actions should be stayed until their appeal, which was already submitted and argued before the Appellate Authority, was decided. The court considered the procedural delays and the potential for coercive recovery actions and decided to direct the Appellate Authority to prioritize the decision on the appeal and address the stay application promptly if the appeal could not be decided quickly due to procedural backlogs.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 815361 (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: Appellate Authority; Income Tax; Recovery Demand; Stay of Assessment; Writ petition

Judgement Text

"^s RESPONDENTS . l....^.L(./..^o.^ 20 OT^?T'q'ra; (1ipfg«i^Ei) 3TI^si V K.-ii* ^T^T 3rTi^T^>l-1 ?^nw ^rfsa sn^i -•2- ^pfeq^T WRlf'? .fezt tFiR^R ^aifgiTan^r Authority to recover tax under the that in these circumstances, the afoi) iassessment order. He submits esaid prayer has been made. reverlue Learned counsel forthe being decided in accordance with th| cases, wherein, cases filed earliei decided early. Therefore, the casei decided by the Competent Authijirity evolved. He further submits thatl coercive steps, he may approac|i extension of time of payment or ev|i Learned counsel for the revenue approaches the Appellate Authority that shall also be considered in accot submits that the appeals are |e system evolved for hearing of |, in point of time have to be |of the petitioner would also be according to the system if the petitioner apprehends the Recovery Authority for |en for payment in installments. submits that if the petitioner JDressing his application for stay 1-dance with law. Considering the submission o1 at this stage, this petition is disposec^ learned counsel for the parties, off with following directions :- (a) The AppellateAuthority shall de| as expeditiously as possible in disposal of appeals. det:ide the appeal of the petitioner acc^rdancewith its own system of decided (b) If the appeal cannot be account of pendency of old cases) petitioner, the Appellate Authorit application for stay and pass order thjereon without reasonable time on filed prior to the case of the t/ shall consider petitioner's XI-HC—78 c ^S^^TW^I, ^SVTS, (sj