2016 (8) TMI 269

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....dents. JUDGMENT This petition under Article 226 of the Constitution of India seeks that : (a) Notice dated 10th February, 2016 issued by the Tax Recovery Officer certifying that the sum of Rs. 7.19 crores plus interest under Section 220(2) of the Income Tax Act, 1961 (the 'Act') is due from the petitioner be quashed and set aside; and (b) The Commissioner of Income Tax (Appeals....

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.... revenue opposes the same and submits that petition as filed is not bonafide. This according to him is evident from the fact that the prayer in the petition is for early hearing of the appeal by the CIT (A). However, when the CIT (A) had scheduled the hearing of the appeal, the petitioner is seeking time again and again. The CIT (A) had fixed the hearing on 20th April, 2016. The petitioner sought ....

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....on part of the petitioner filing the petition interalia seeking early hearing of its appeal before the CIT (A) and at the same time when the appeal is fixed for hearing by the CIT (A), the petitioner is seeking adjournment on frivolous grounds indicating that the petitioner is not serious about attending the hearing. It appears to be time delaying tactics and abuse of the legal process. In fact on....