2013 (4) TMI 15

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....time limit for filing an appeal was declined. 3. The Assessing Officer framed the assessment in respect of the assessment year 2009-2010 on 30.12.2011. The appeal filed by the assessee was dismissed by the Commissioner of Income Tax (Appeals) on 16.1.2013. The order of the same was received by the assessee on 22.1.2013. On 24.1.2013, the petitioner made a request for stay of demand vide Annexure P-6 dated 24.1.2013. It is averred that the assessee is in the process of filing of the appeal before the Income Tax Appellate Tribunal, Chandigarh and that the time limit for which expires on 23.1.2013, therefore, the impugned demand be stayed till the expiry of the time limit of the expiry of the appeal. Petitioner also refered to an order pass....

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....x Officer should not act as a mere tax gatherer but as a quasi judicial authority vested with the public duty of protecting the interest of the Revenue while at the same time balancing the need to mitigate hardship to the assessee. Though the assessing officer has made an assessment, he must objectively decide the application for stay considering that an appeal lies against his order; the matter must be considered from all its facts, balancing the interest of the assessee with the protection of the Revenue. 4. Earlier, the petitioner invoked the writ jurisdiction of this Court after the Assessing Officer framed the assessment and raised demand of recovery vide a notice dated 13.3.2012. This Court directed the revenue not to withdraw or e....

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....is passed by an authority under the statute. Reference may be made to Collector of Customs, Bombay Vs. Krishna Sales (P) Ltd. AIR 1994 SC 1239, wherein the court observed as:      6. According to the said para 4, the goods will not be released even where the party succeeds in cases where the Customs authorities decide to go in appeal before the Tribunal or the Supreme Court. They will consider the issuance of such certificate only after the decision of the Tribunal or the Supreme Court, as the case may be. The learned counsel for the respondent characterises the said direction as arbitrary and contrary to law. We see the force in his submission. If the authorities are of the opinion that the goods ought not to be rele....