Court Grants Interim Relief without Counter-Affidavit; Petitioner's Prayers Granted

The court granted interim relief to the petitioner, subject to submitting legible copies of annexures. The court decided to hear and dispose of the writ petition without requiring a counter-affidavit. The petitioner's substantive prayers were granted, including quashing the Impugned Order, granting a stay on demand, directing refund, stopping further recovery, and expediting appeal disposal by the CIT (A). The court allowed the petitioner to move an application regarding surcharge recognition, directing the concerned authority to decide within three weeks. No precipitate action was permitted against the petitioner pending the decision, with a two-week implementation delay if adverse.

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Issues:
1. Petition seeking interim relief.
2. Writ petition for quashing an Impugned Order and granting stay of demand.
3. Writ petition for directing refund and stopping further recovery.
4. Writ petition for expediting disposal of appeal by the CIT (A).

Analysis:
1. The petitioner filed an application seeking interim relief. The court allowed the application subject to the petitioner submitting legible copies of annexures before the next hearing.
2. The court issued notice to the respondents/revenue and accepted notice on their behalf. The court decided to hear and dispose of the writ petition at this stage itself without requiring a counter-affidavit.
3. The substantive prayers in the writ petition included seeking a writ of Certiorari to quash the Impugned Order and grant a stay on the demand raised for certain assessment years. Additionally, the petitioner sought writs of Mandamus for directing refund, stopping further recovery, and expediting the disposal of appeals by the CIT (A).
4. The petitioner's counsel agreed to make an application before the CIT (A) to expedite the appeal process. The court allowed the petitioner to move an application within 10 days regarding the recognition of surcharge as income and directed the concerned authority to pass an order within three weeks upon receiving the application.
5. The court disposed of the writ petition with the condition that no precipitate action would be taken against the petitioner until a decision is made on the application. If the decision is adverse, it should not be implemented for two weeks. The pending application was closed, and the parties were instructed to act based on the digitally signed copy of the order.

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