Smt. Usha Golechha 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 Income-tax Officer-4, Aaykar Bhawan, Civic Centre PS: Sector-6, Bhilai Distt. Durg (C.G.)

WPT/39/2014

AI Insights

The case involves Smt. Usha Golechha, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against multiple respondents including the Union of India and various income tax authorities. The petitioner was aggrieved by the delay in the decision of her appeal concerning an income tax assessment. The primary contention was the apprehension that coercive recovery measures might be invoked before the appeal was decided. The court heard arguments from both sides and decided to expedite the appeal process while allowing for the possibility of stay on recovery measures and payment of tax in installments.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 803222 (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: Appeal; Coercive Measures; Income Tax; Recovery; Stay of Assessment; Writ petition

Judgement Text

".^\" !'*•&„ sf IN THE HON'BLE fflGH COURT OF CHHATTISGARH AT BILASPUR W.P.mNo. 3^> /2014 PETITIONER 1. Smt. Usha Golechha W/o. Shri Santosh Golechha, 10,, Himalaya Complex, Police Thana :Supela, Bhilai, Distt. Durg (Chhattisgarh) PIN:490023 VERSUS ^ ^> RESPONDENTS ^^vv^^,^.- ^^^•^ 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 of Income-tax, (Appeals), Central Revenue Building, P.S: CivilLines, Raipur(C.G.) PIN: 495001 4. The Income-tax Officer-4, Aaykar Bhawan, Civic Centre PS:Sector-6, Bhilai Distt. Durg (C.G.) PIN 490006 WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA FOR ISSUANCE OF APPROPRIATE WMT(S). ORDER(S). DIRECTIONfS) ETC. •i ^^T^, ^HC—78 J^S^ i8.::ai%<- ^GA 3^r ^n^i^, (^Tftwre, (sfrti^^< W^vt **41* . W Pt-r) .^o.,^.3./.2,ofa, ^.7..y..U^..........................I.:-^--fW[. 20 ^ an^T TRq; (ipfg^Ef) 3TI^1V Ri-li'h •cTsn sn^T^lNr it*s:siE!tiia SB : HonLble Shri Manindra Mohad 25-02-2014 Shri S. Rajeshwara Rao, cour|sel for the petitioner. Shri Anand Dadariya, coujisel for the respondents on advance notice. Learned counsel appearing fo petitioner is aggrieved by the ordei pending before the Commissioner o |being finally decided though the silbmissions have already been |made before the Appellate Authofity. Learned counsel for the Heard. This petition has been filecj direction to respondent / Appellanl orders in the appeal filed by the pet|tioner recovery of demand under the order| been made to restrain fourth resptsndent measures of recovery till disposal of •siiNwfrTiiFRif'it .felst'rfsn?n q? siRTT 311^1 Shrivastava, J. by the petitioner seeking a Authority, either to pass final or in the alternative, stay ^if assessment. Prayer has also from invoking coercive |he appeals. the petitioner submits that the of assessment and appeal is Income Tax (Appeals) without betitioner further submits that there |disposal of appeals after submissi| l^uthority. The petitioner has also m| 1-ecovery under the impugned on ^pplication has also not been decidei ^ipprehending that coercive steps m are instructions for expeditious 3n filed before the Appellate wed an application for stay of ter of assessment, but the d till date. Now the petitioner is ay be taken by the Recovery i XI-^IC—78 3rc[ ^iraRPT, SrftWTS, (s|'ri\"!1'?'? ^iaffinsn^l assessment order. He submits esaid prayer has been made. lue submits that the appeals are ie system evolved for hearing of r, in point of time have to be of the petitioner would also be according to the system if the petitioner apprehends the Recovery Authority for 'en for payment in installments. submits that if the petitioner pressing his application for stay with law. accdrdance learned counsel for the parties, off with following directions :- (a) The Appellate Authority shall d4;ide the appeal of the petitioner as expeditiously as possible in acc()rdance with its own system of disposal of appeals. (b) If the appeal cannot be account of pendency of old cases] petitioner, the Appellate Authority application for stay and pass order t^ereon decicjed without reasonable time on filed prior to the case of the shall consider petitioner's XI-HC—78 3^cT ^fpn^q-, (SrftgTre, Ri^wy <41H^I *t|l* .^i.{>...^..Aio.'..?5./..z-o.^.., 20 an^r TRTO ('jdf-i