2023 (4) TMI 1278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JJAL BHUYAN AND THE HON'BLE SRI JUSTICE N. TUKARAMJI For the Appellant : SRI S. RAVI For the Respondent : M/s. K. MAMATA CHOUDARY, SC FOR INCOME TAX ORDER (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. S. Ravi, learned Senior Counsel for the petitioner and Ms. K. Mamata Choudary, learned Senior Standing Counsel, Income Tax Department for the respondents. 2. By filing this petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 143(1)(a) 2. 2017-18 21,67,770 143(3) 3. 2018-19 7,80,46,150 143(1)(a) 4. 2019-20 7,72,16,420 143(1)(a) 5. 2020-21 13,39,11,280 143(1)(a) 6. 2021-22 5,83,04,480 143(1)(a)   Total demand 41,38,07,520   4. Following the above, demand notices have been issued by the Income Tax Department to the petitioner for payment of outstanding tax dues under Section 156 of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2.2023, this Court set aside the common order of respondent No. 1 dated 02.02.2023 and remanded the matter back to the file of respondent No. 1 for passing fresh order in accordance with law after giving due opportunity of hearing to the petitioner. This exercise was directed to be concluded within a period of six weeks and during the interregnum, respondents were directed not to take any coercive....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stration under Section 12A under the new PAN. Accordingly, the assessee was not having valid registration for the claim of exemption during the period for which demands were raised. The total demand payable for the A.Y's 2016-17 to 2021-22 is Rs. 41,38,07,520. 8. While the main issue as to entitlement of the petitioner to exemption from income tax under Section 11 of the Act is the subject matter....