Shri Amn Singhania 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/40/2014

AI Insights

The case involves Shri Amn Singhania, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against several respondents including the Union of India and various commissioners of income-tax. The petitioner was aggrieved by an order of assessment and sought a stay on the recovery measures pending the decision of his appeal, which was still pending before the Commissioner of Income Tax (Appeals). The petitioner argued that the delay in the appellate process and the potential for coercive recovery actions justified the need for judicial intervention. The court, after hearing the submissions, decided to expedite the appellate process and address the petitioner's concerns regarding the stay of recovery actions.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 803218 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 25-12-2014
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANAND DADARIYA
• Assessee Lawyers: S RAO
• Keywords: Assessment Order; Income Tax; Stay of recovery; Writ petition
• Section: 226

Judgement Text

"Z J ^ IN THE HON'BLE HIGH COURT OF CHHATTISGARH AT BILASPUR /2014 w. p. m No. h ^ PETITIONER <-'r^ ^ti VQi ^M £?-^ 1. Shri Amn Singhania S/o late B.C.Singhania \"Gokul\", 1/1652, Geeta Nagar, - Choubey Colony, P.S.Saraswati Nagar, Raipur, Distt. Raipur (CG) PIN 492010. VERSUS ^-iS's i&'s RESPONDENTS : 1. Unionoflndia through Secretary, Central Board ofDirect Taxes, Ministry of Finance, Department ofRevenue, North Block, New Delhi. 2. The Commissioner of Income-tax, Central 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. XI-HC—78 ^ • .^. .^ <.•'.'/ l\"\"';':^\"./',, ;*-;%-^' ^f'\" 75ST ^PT^CT, tSrftOTS, Rfrtl^y MIM^I Wl(W (-T; ( '>o. •4,o/-z,o/i \"^ 20 3f^ 'ctSfiR (' 3^i 'v r<-)i<*> ;'I'IT sn^i'aroq; ^RdW :fff?CT SII^t 'qiltiifCil-l •qn^f 'ct fS||A||^, (jiTtiyics, ftciiyy v tiWvi *^11* ^.f..tD..^...../3.°/^.o.^...^ ^ ai^yr '^ra; (ijqf^s^sT) 3II^SI V R-li4i ?iqi 311^1 gTEIR; Rekha ^