M/S Sunil Re-Rollers & Steels Pvt. Ltd. V. Union of India, Ministry of Finance and Commissioner of Income Tax (Appeals), Raipur and Income Tax Officer, Ward 2(1), Raipur

WPT/76/2015

AI Insights

The case involves M/S Sunil Re-Rollers & Steels Pvt. Ltd., the petitioner, challenging an assessment order issued by the Income Tax Officer, Ward 2(1), Raipur, which demanded a tax deposit of Rs. 1 Crore 85 Lakhs for the assessment year 2012-2013. The petitioner argued that the demand was unreasonably high and sought a writ under Articles 226/227 of the Constitution of India to prevent coercive recovery actions by the respondents, which included the Union of India and the Commissioner of Income Tax (Appeals). The court considered previous decisions and the potential for irreparable harm to the petitioner if coercive actions were taken before the appeal could be heard.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 699805 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 15-05-2015
• Assessment Year: misc
• Other Referred Cases: Taneja Developers vs. Assistant Commissioner of Income Tax, His Late Highness Maharana of Mewar vs. Income Tax Appellate, Northern Coal Fields Ltd. vs. Income Tax and others, Infrastructure Ltd. vs. Tax & others, Shri Bhagwat Singhji Of Udaipur vs. Tribunal & others, Madhya Pradesh High Court vs. Coal Fields Ltd.
• Laws Referred To: Article 226/227 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: NAUSHINA ALI
• Assessee Lawyers: SUMIT NEMA
• Keywords: Assessment Order; Coercive Steps; Income Tax; Stay of demand; Writ of Certiorari; Writ of Mandamus
• Section: 220(6)

Judgement Text

"•w IN THE HON'BLE HIGH COURT OF CHHATTISGARH AT BILASFUR WRIT PETITION (T) NO.\"Z&. OF 2015 < PETITIONER /-M/S SUNIL RE-ROLLERS & STEELS PVT. LTD., HAVING ITS OFFICE AT HOUSE N0. 11, JAL VlHAR COLONY, RAIPUR, 492001 (C.G.) AND HAVING TTS WORKS AT 560, INDUSTRIAL AREA, URLA RAIPUR P.S. & P.0. URLA, RAIPUR (C.G.). THROUGH ITS AUTHORIZED SlGNATORY AND DlRECTOR, SANJAY NACHRANI, S/0 MOHAN LAL NACHRANI, AGED ABOUT 46 YEARS, RESIDENT OF PSM 4, PANCHSHEEL NAGAR, ClVIL LlNES, POLICE STATION ClVIL LlNES, RAIPUR (C.G.). VERSUS RESPONDENTS UNION OF INDIA, MlNISTRY OF FlNANCE, THROUGH THE SECRETARY, NORTH BLOCK, NEW DELHI 7.. COMMISSIONER OP INCOME TAX (APPEALS), CENTRAL REVENUE BUILDING, ClVIL LlNES, RAIPUR, DlSTRICT RAIPUR (C.G.) ^. INCOME TAX OFFICER, WARD 2 (1), AAYKAR BHAWAN, ClVIL LlNES, RAIPUR (C.G.) WRIT PETITION UNDER ARTICLE 226/227 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF WRIT IN NATURE OF CERTIORARI, MANDAMUS, PROHIBITION AND OTHER SUITABLEWRIT ORWRITS, DIRECTION OR DIRECTIONS, ORfiER OR ORDERS ^ fS^SS^. tf\"w 1&r1 'sga: a --ft.t?e -SS 3 'f^ r^ •^•^ hf^, sfw^g^ TW ^ ^SST •*ll<. LT)...•?.4../v.^a^ 2oi an^ni^t (TjpT.i^y) SIK^^lR-lich WJT^I^sb^ ^?nSRtrf?tTan^r SB: Hon. nAr.Justice Pritinker D Waker 15.05.2015: Shri Sumit Nema counsel for t Smt. Naushina Ali counsel for By assessment order da^ respondent No.3 for the assessms notice has been issued asking th^ Crore 85 Lakhs. According to the pe) pitched assessment has been madf respondent No.3. |ie petitioner. ^espondents 2 and 3. jed 30.3.2015 passed by ^nt year 2012-2013 demand petitioner to deposit Rs. 1 [itioner, an unreasonable high by the assessing officer i.e. Counsel for the petitioner| assessment order the petitioner ha) respondent No.2 vide Annexure operation of the demand notice is may take coercive steps against th^ disputed amount and the property 4^ attached. He submits that till the det may be directed not to take any| petitioner for recovery of disputet) counsel for the petitioner, in case a| petitioner by respondent No.3, at granted for seven days to approach the petitioner submits that instructioi|i yii^y ggmra^, •tiidM-f«iti?it'Sfeieals) andothers}. jubmits that the petitioner has fore respondent No.2 and Section 220 (6) before iflecovery order and she has ]the petitioner pending before ircive steps would be takeh that in case the order is B^nch {Ncjrthern T?Fra^ta ^vny^, v^.- FS/i-7/20i4--2,oo:ooo. ^-- ^^^,. .^