Shri Pranil Parmar V. Union of India through Secretary, Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, North Block, New Delhi and The Chief Commissioner of Income-tax, Central Revenue Building, Civil Lines, Raipur (C.G.) and The Commissioner of Income-tax (Appeals), Central Revenue Building, Civil Lines, Raipur (C.G.) and The Deputy Commissioner of Income-tax -1 (1), Central Revenue Building, Civil Lines, Raipur (C.G.)

WPT/47/2014

AI Insights

The case involves Shri Pranil Parmar, the petitioner, who filed a petition under Article 226 of the Constitution of India seeking directions against the respondents, which include various authorities of the Income Tax Department. The petitioner is aggrieved by an order of assessment and has an appeal pending before the Commissioner of Income Tax (Appeals). The petitioner sought a stay on the recovery of demand under the assessment order, which has not been decided yet. The court considered the submissions and the urgency of the matter due to the potential coercive recovery steps that could be taken by the respondents.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 803220 (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: Others
• Court: HIGH COURT
• Department Lawyers: ANAND DADARIYA
• Assessee Lawyers: S RAO
• Keywords: Appeal authority; Assessment Order; Income Tax; Stay of recovery

Judgement Text

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