Sky Automobiles 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/34/2014

AI Insights

The case involves M/s. Sky Automobiles, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various income tax authorities, including the Union of India through the Secretary of the Central Board of Direct Taxes and the Commissioner of Income-tax. The petitioner sought relief from the High Court to restrain the fourth respondent from taking coercive recovery measures until the appeal pending before the Commissioner of Income-tax (Appeals) was decided. The petitioner argued that the appeal was not being decided in a timely manner and that coercive recovery actions were imminent despite the ongoing appeal process. The court heard arguments from both sides and decided to expedite the appeal process while allowing the petitioner to seek an extension for tax payment or installment payments.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 812013 (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: Coercive Measures; Income Tax; Recovery Demand; Stay of Assessment; Writ petition
• Section: 78

Judgement Text

"f p-l<7rl IN THE HON'BLE HIGH COURT OF CHHATTISGARH AT BILASPUR '. P. (T) No. \"^' /2014 ^aft KSUttlS PETITIONER M/s. Sky Automobiles., G.E Road, Mahoba Bazar, Tatibandh, Raipur P.S.Saraswati Nagar, Distt. Raipur (Chhattisgarh) PIN:492001 VERSUS RESPONDENTS cfc......-T\"\"\"\" 1^ ».•-'•^\":'^r\"^r.^-^1-' ^sdb^n,^4^-- JR.»o piwat fiated 1. Unionoflndia through Secretary, Central Board ofDirect Taxes, Ministry of Finance, Department ofRevenue, North Block, New Delhi. 2. The Commissioner oflncome-tax, Central Revenue Building, P.S: Civil Lines, Raipur(C.G.) PIN: 495001 3. The Commissioner oflncome-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 CONSTLTUTION OF INDIA FOR ISSUANCE OF APPROPRIATEJVR!T(SL O^RDER(S), DIRECTION(S) ETC. SxlAc—78 ^•'.l* ^^ -^^' 3^T^TPTR^T, 0iTfl«'l(o,Rlrtiuy WHvi *41<* ^^.^.^.l^o,^ Wl. 20 sn^r 'v^v ( 3rtei v. k-u* ^STT STT^T »)*1ich 'FRITWdf? 'rfsR^R ^T3TRlH3n^[ by the petitioner seeking a Authority, either to pass final itioner or in the alternative, stay of assessment. Prayer has also from invoking coercive appeals. fdir the petitioner submits that the of assessment and appeal is Income Tax (Appeals) without iubmissions have already been ictirity. Learned counsel for the are instructions for expeditious }ion filed before the Appellate njioved an application for stay of )Mer of assessment, but the id till date. Now the petitioner is i)nay be taken by the Recovery XI-HC—78 -j^sf s||^|^i|, tiiiflyiti, Ri^iyy •mwff *Ni<=b ^ki..(?CQ.^^<-t/.^5^..^ ^ sn^r Traq; (ipfgsi^T) SII^B ?nfyiw ti'll sii^l'arRRT ^FTfeFftT 414<\"if 'if fsl3t '(fsR^R •^stRrasn^i Authority to recover tax under the| that in these circumstances, the afot assessment order. He submits esaid prayer has been made. revenue Learned counsel for the being decided in accordance with tl1< cases, wherein, cases filed earliel decided early. Therefore, th'e case decided by the Competent Auth(|ii evolved. He further submits that! coercive steps, he may approacti extension of time of payment or e i^ Leamed counsel for the revenue approaches the Appellate Authority thatshall also be considered in accot Considering the submission of at this stage, this petition is disposec submits tfiat the appeals are |e system evolved for hearing of , in point of time have to be |of the petitioner would also be frity according to the system if the petitioner apprehends the Recovery Authority for ^n for payment in installments. submits that if the petitioner (iressing his application for stay Wance with law. llearned counsel forthe parties, ioffwith following directions:- (a) The Appellate Authority shall de(:ide the appeal of the petitioner as expeditiously as possible in accc^rdance with its own system of disposal of appeals. |(b) If the appeal cannot be decid( laccount of pendency of old cases laetitioner, the Appellate Authoritj lapplication for stay and pass order th^reon. fed without reasonable time on |filed prior to the case of the ^ shall consider petitioner's XI-HC—78 -3^31 ^w^s, ^w til^dl *M|eb .TM.Ci.;.^.'cf./.S.P..y an^r irag; (ijcif^iiff) •^ 20 3T[^sT V h-U* ^sff STT^I ^qfq^ Rekiia T^ITW:'HfeT 311^1 -^5- (c) It would also be open for th Authority either for extension of installments in which case also the and pass appropriate order thereon. With the aforesaid observatior|s, the petition is disposed off. •Efii