2016 (12) TMI 1003

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....he learned counsel for the petitioner submits that the impugned demand of Income Tax with interest and penalty raised against the petitioner - assessee for the Assessment Year 2012-13 is not being challenged nor any proceedings challenging the said demand are pending before any other Appellate Authority or Court. However, since a proclamation of sale of the residential house of the present petitio....

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....h this Court is of the opinion that the demand in question not being under challenge and the petitioner - assessee ought to have paid the said demand in due course of time itself, however, looking to the fact that the residential house of the petitioner is intended to be sold by the Income Tax Department for recovery of the said dues and the market value of the said residential house is stated to ....