2015 (5) TMI 394

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....ns are decided and disposed of by this common judgment and order. [2.0] In all these petitions the common petitionerassessee, a State Government undertaking, has prayed for an appropriate writ, order or direction to quash and set aside the impugned orders dated 13/03/2015 by which during pendency of the respective appeals before the learned CIT(A) against the Assessment Orders for the Assessment Years 2008-09, 2009-10 and 2012-13, the proposal of the petitioner not to treat the petitioner-assessee as assessee in default on payment of 25% of the outstanding consolidated demand for all the three Assessment Years has been rejected and consequently treating the petitioner as assessee in default and threatening the action of recovery. [3.0....

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.... Income Tax, Gandhinagar Circle, Gandhinagar called the petitionerassessee / its representative for personal hearing on the aforesaid proposal. However, in the meantime, the 15 days, which was proposed by the petitioner-assessee had expired and, therefore, the Assessing Officer has rejected the said proposal and has observed that on payment of the entire amount of demand raised pursuant to the assessment orders, the petitioner-assessee shall be treated as assessee in default and appropriate action of recovery shall be taken. At that stage and feeling aggrieved and dissatisfied with the aforesaid communication dated 13/03/2015, the petitioner-assessee has preferred the present Special Civil Applications under Article 226 of the Constitution ....

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....before the learned CIT(A). [4.1] Shri Soparkar, learned Counsel appearing on behalf of the petitioner-assessee has heavily relied upon the decision of the Division Bench of this Court in the case of GSPC Gas Company Ltd. Vs. Deputy Commissioner of Income Tax rendered in Special Civil Application No.14746/2013 and allied Special Civil Applications in support of his above prayer. [5.0] Shri Sudhir Mehta, learned advocate appearing on behalf of the respondent has tried to oppose the present Special Civil Applications but has failed. He has fairly stated at the bar that now as the petitioner-assessee has deposited 50% of the amount he does not invite any further reasoned order and if it is ordered that on payment of 50% of the amount, whi....