M/s Mukggi Carriers V. 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/42/2014

AI Insights

The case involves M/s Mukggi Carriers, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various income tax authorities. The petitioner sought directions to restrain the fourth respondent from invoking coercive recovery measures until the disposal of their appeal regarding the recovery of demand under an assessment order. The petitioner argued that the appeal was pending before the Commissioner of Income-tax (Appeals) and had not been decided, leading to apprehensions of coercive recovery actions. The respondents contended that the appeals are decided in accordance with a systematic approach, prioritizing older cases. The court's decision aimed to balance the expeditious handling of the petitioner's appeal while adhering to the established procedural norms for handling tax-related appeals.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 701200 (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 Recovery; Income Tax; Stay of Assessment; Writ petition

Judgement Text

"r-' /2014 PETITIONER KMSUiag SSv' ^ 1. M/s Mukggi Carriers, Avinash House, Mamti Park, GE Road, P.S. Nagar, Raipur, Distt. PIN: 492 001. VERSUS Business (CG) RESPONDENTS .»ia ^S® \"'i.^^s' ^s^\"^\" .-^ •^' f\"- ^r?* ./: ''^'S? h^^ '^S:^: / '~^rf-?^ through Secretary, Central Board ofDirect Taxes, Ministry of Finance, Department ofRevenue, North Block, New Delhi. 2. The Commissioner of Income-tax, Centra! Revenue Building, P.S: Civil Lines, Raipur(C.G.) PIN: 495001 3. The Commissioner of Income-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 UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA FOR ISSUANCE'OF APPROPRIATE WRIT(S), ORDER(S). DIRECTION(S) ETC. <.!-S*'S&, .^.'i „•--<, -^ fc®\"'5_ I- st^K—ja-ffc—js I-f .,< 1;^^ \"^^' 3rcT ^TPn^T, gTftffTO, {^STBy tiltfdl *»41* ^.^..M,^^^.,^ ^ an^r Tnrai ( sn^'s v h-u* ^^ 3TK?T 5tiqi=h tf!Flt?Fft;T'WRff i| 1^'Zt'(f5R?R ^aiRmsn^r SB : Hon'ble Shri Manindra Mohah Shrjvastava, J 25-02-2014 Shri S. Rajeshwara Rao, couijisel for the petrtioner. Shri Anand Dadariya, cou[nsel for the respondents on advance notice. Heard. This petition has been fileresaid prayer has been made. rev0nue Learned counsel for the being decided in accordance with (I cases, wherein, cases filed earli^ decided early. Therefore, the cas^ decided by the Competent eyolved. He further submits coercive steps, he may approa[ extension of time of payment or Learned counsel for the revenuf approaches the Appellate Authorit ) that shall also be considered in submits that the appeals are |he system evolved for hearing of sr, in point of time have to be of the petitioner would also be according to the system if the petitioner apprehends |;h the Recovery Authority for for payment in installments. submits that if the petitioner pressing his application for stay with law. Autltority thdt elven accbrdance Considering the submission at this stage, this petition is disposejd if learned counsel for the parties, off with following directions :- (a) The Appellate Authority shall d^cide the appeal of the petitioner as expeditiously as possible in ac(|;ordance with its own system of disposal of appeals. (b) If the appeal cannot be deci^led account of pendency of old case^ petitioner, the Appellate Authorjty application for stay and pass order thereon without reasonable time on filed prior to the case of the shall consider petitioner's .- -i.__ •^•wft-'^'iit^-^s^^'•' -,Ai. .._i^—^s^K -^-te^ 3 XI-0C—7S sn^vv K;'ti+ ~^^ 3TT^¥I *+licb ReKha 3:E:ET^rpn^T, ^ifly^ici, fa^i^y Wt-t^ *t|l°b ^^.Q)...^.0.^.4Z0'^--, •t--w^ 20 sn^p XRIW (l<:it'l°*