2008 (10) TMI 67

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....t for the Respondent. JUDGMENT The judgment of the court was delivered by D. A. MEHTA J. - As the issue involved in all the three petitions is common, all the three petitions have been taken up for hearing together. 2. Rule in each of the petitions. Learned counsel appearing for the respondent-authority in each of the petitions is directed to waive service of rule. By consent of the le....

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....e respondent-authority called upon the Company to make payment during pendency of the First Appeal for liquidating a part of the demand and correspondence ensued between the respondent-authority and the Company. Ultimately, on 8-8-2008 the Company wrote to the respondent-authority pointing out that a sum of Rs.15,09,946/- had been paid and the company was also making payment of Rs.1 lakh every mon....

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....f the Company. In support of the submission made, reliance has been placed on the judgment of this Court in the case of Indubhai T. Vasa (HUF) v. Income-Tax Officer, (2006) 282 ITR 120. 5. Learned senior advocate appearing for respondent-authority has placed reliance on the affidavit-in-reply dated 13-10-2008 of the respondent-authority. It was submitted that in fact from the correspondence it ....

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....ority has not taken any steps to effect recovery from the Company. This High Court in the case of Indubhai T. Vasa (HUF) v. Income-Tax Officer (2006) 282 ITR 120 has stated that the phrase "cannot be recovered" requires the Revenue to establish that such recovery could not be made against the Company and then and then alone would it be permissible for the Revenue to initiate action against the Dir....