Grand Entertainment And Event Private Limited V. The Income Tax Department and Commissioner Of Income Tax, Appellate Authority and Assistant Commissioner Of Income Tax, Central -1 and Tax Recovery Officer Central

WPT/328/2017

AI Insights

The case involves M/s Grand Entertainment And Event Private Limited, which filed a writ petition against the Income Tax Department and its various officials, challenging the demand notices issued for tax recovery. The petitioner sought to quash these notices and prevent any coercive measures for recovery until their appeals were considered. The respondents, represented by the Income Tax Department, agreed to expedite the decision on the pending appeals if directed by the court. The court, acknowledging the delay in the appeal process, directed the Commissioner of Income Tax, Raipur, to resolve the pending appeals within 60 days, without commenting on the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 795432 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 19-07-2023
• Assessment Year: misc
• Laws Referred To: Companies Act, 1956
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI
• Assessee Lawyers: JITENDRA PALI
• Keywords: Coercive Measures; Income Tax; Pending appeals; Quash demand notices
• Section: 10(1); 10(2)

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 328 of 2017 M/s Grand Entertainment And Event Private Limited Acompany Incorporated Under The Companies Act, 1956 With Its Registered Office At Station Road, Sanjay Gandhi Chowk, Raipur Chhattigarh Through Its The Director Harminder Singh Hora, S/o Shri Amrik Singh Hora, Aged About 58 Years, R/o A-1, Sai Nagar, Devendra Nagar, Raipur Chhattisgarh, Chhattisgarh ---- Petitioner Versus 1. The Income Tax Department Through The Deputy Commissioner Central Circle , Central Avenue Building, Civil Lines, Raipur Chhattisgarh, Chhattisgarh 2. Commissioner Of Income Tax, Appellate Authority Central Revenue Building, Civil Lines, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 3. Assistant Commissioner Of Income Tax, Central -1, Central Revenue Building, Civil Lines, Raipur Chhattisgarh , District : Raipur, Chhattisgarh 4. Tax Recovery Officer Central , Department Of Income Tax, Ground Floor, Aayakar Bhawan, Hoshangabad Road, Bhopal Madhya Pradesh, District : Bhopal, Madhya Pradesh ---- Respondents (Cause-title taken from Case Information System) For Petitioner : Mr. Jitendra Pali, Advocate For Respondents : Mr. Ajay Kumrani, Advocate holding the brief of Ms. Naushina Afrin Ali, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 19.07.2023 1. The present writ petition has been filed by the petitioner with the following prayers : “10.1 To kindly quash the demand notices issued by the respondents Assessing Officer and Tax Recovery Officer (Annexure P/1). 10.2 To kindly restrain the respondents No.1,2 & -2- 4 for taking any coercive measures for recovery of demand notices issued in furtherance of the assessment and penalty orders till the appeals are pending consideration. 10.3 To kindly make any other order or writ that may be deemed fit and just in the facts and circumstances of the case including awarding of the costs to the petitioner.” 2. Learned counsel for the petitioner would submit that the demand notice was issued contrary to the Circular. He would pray that a direction may be issued to the Respondent No.2/Commissioner of Income Tax, Raipur (C.G.) to decide the pending appeals at the earliest. 3. Learned counsel for the respondents would endorse the submission made by learned counsel for the petitioner. He would submit that if a direction is issued to the Respondent No.2/Commissioner of Income Tax, Raipur (C.G.), pending appeals would be decided as early as possible. 4. Taking into consideration that appeals were filed in the year 2015-17, which are pending for consideration before the Respondent No.2/Commissioner of Income Tax, Raipur (C.G.), therefore, without commenting anything on merits, it would be appropriate to issue a direction to Respondent No.2/Commissioner of Income Tax, Raipur (C.G.) to decide the pending appeals within a period of 60 days from the date of receipt of copy of this order. 3 5. With the aforesaid observation, this petition is disposed of. 6. It is made clear that this Court has not expressed anything on merits of the case. 7. It is informed by learned counsel for the petitioner that there is interim protection in favour of the petitioner, therefore, same shall be continued till final disposal of pending appeals. Sd/- (Rakesh Mohan Pandey) Judge Rekha "