Smt. Anita 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/38/2014

AI Insights

The case involves Smt. Anita Singhania, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various respondents including the Union of India and several income tax authorities. The petition sought a stay on the recovery measures initiated under an assessment order while an appeal was pending before the Commissioner of Income-tax (Appeals). The petitioner argued that the recovery actions should be restrained until the appeal was decided, as the assessment order was contested and the application for stay of recovery had not been decided. The court heard the arguments and decided to expedite the appeal process and allow the petitioner to seek relief from the Recovery Authority regarding the payment terms.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 803216 (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: Assessment Order; Income Tax; Stay of recovery; Writ petition

Judgement Text

"r .y~~ c ^ff^T' •'-.i IN THE HON'BLE HIGH COURT OF CHHATTISGARH AT BILASPUR ^•^- w.p.mNo. ; /2014 iB •^. ^' 7^1 .S^ .•^fi^ PETITIONER Smt. Anita Singhania W/o Sumit Agrawal, \"Gokul\", 1/1652, GeetaNagar, Choubey Colony, P.S. Saraswati Nagar, Raipur, Distt. Raipur (CG) PIN-492010. VERSUS RESPONDENTS .kcfc:Y-,: ...-?-\"-^':l'i\"^^.'< •*6- \"\"^^^..^^^•T\" ft^^^s.^^ 1 ..--•-l-\"\"' 1. Union oflndia 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 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 CONSTITUTION OF INDIA FOR ISSUANCE OF APPROPRIATE WRITfS), ORDER(S), DIRECTIONfS) ETC. •M-ftc—78 \"f^ <^ s' ^'\" S^T^TPn^T, tiixfly'IS, |s|rity. Learned counsel for the petitioner further submits that ther^ disposal of appeals after submis^ion filed before the Appellate Authority. The petitioner has also rfioved an application for stay of recovery under the impugned cjrder of assessment, but the application has also not been decid apprehending that coercive steps (nay be taken by the Recovery are instructions for expeditious id till date. Now the petitioner is s: ;';I-!:iC—78 ST'^S ^! R-li'* ^?Tf STT^T sn*4lcb i'rsi :'S^i^ggi;i TE? -^i^i^, ^ti'id', Rirtiyy ^ W^vt *HI* ^!c?J.p.fcO...?<'.&..\"s.%/.^9.^.....V^ 20 an^r T»gg; (Tpf^g^a) TCTW :Hf?tI 311^1 --2-- Authority to recover tax under th^ that in these circumstances, the assessment order. He submits afcjresaid prayer has been made. the Learned counsel for the revehue being decided in accordance with cases, wherein, cases filed earli^r, decided early. Therefore, the case( decided by the Competent Authjority evolved. He further submits thal coercive steps, he may approac extension of time of payment or e^en Learned counsel for the revenu^ approaches the Appellate Authorityt that shall also be considered in accdirdance Considering the submission o|f at this stage, this petition is dispose{l ^wid'il-i 'WRif <(^'fst?t •rfsngTC ^l 3{RltI .311^1 submits that the appeals are system evolved for hearing of |r, in point of time have to be of the petitioner would also be according to the system t 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. 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 acc^irdance with its own system of disposal of appeals. (b) If the appeal cannot be decitled wifhout reasonable time on account of pendency of old case^ filed prior to the case of the petitioner, the Appellate Authori|ty shall consider petitioner's application for stay and pass order t(iereon. fe?f :a..HC—78 -ysvf •^^[^, ^W'i, ^wy. a MIKdl *MI<* t 0< '3'fe/ 2-0 ••f-----r--^ 20 an^T •WK ( ST^SI ?il'f^lN; T:s:rT STTq^T i^^iqi R ;i i3i;ii. ?^IIW:^feTCT^I -^- tlhe (c) It would also be open for Authority either for extension of installments in which case also thd and pass appropriate order thereon^ With the aforesaid observatio|is, the petition is disposed off. wriyriN tniRff ^i .fstzt'