TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 1305
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....SHREE CHANDRASHEKHAR, A.C.J. The petitioner-society has made the following prayers: A. "For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what circumstances, the petitioner is being threatened of recovery proceedings, when admittedly, the stay petition preferred by the petitioner, has been kept pending and is not being decided by the Respondents. B. For issuance of an appropriate writ, order or direction, including Writ of Certiorari, directing the Respondents to take active steps for expeditious disposal of the application for stay of recovery proceedings as also, the appeal preferred by the petitioner, pertaining to Assessment Year 2015-2016. ....
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....3. Aggrieved thereby, the petitioner-society has preferred a statutory appeal filed under section 246A of the Income Tax Act, 1961. 4. By filing a counter affidavit, the Revenue has suggested that the appeal preferred by the petitioner-society shall be disposed of by 30th September 2024. 5. For this statement made by the Revenue, the prayer at clause (B) has been rendered infructuous. Mr. Nitin Kumar Pasari, the learned counsel for the petitioner-society submits that in addition to prayer at clause (B) the declaration sought by the petitioner-society under clause (D) no longer requires to be adjudicated. 6. As this Court gathers from the pleadings of the parties, the declaration that the notice dated 3rd March 2023 was void ab init....
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....2015-16 as per section 139(4C) (e) of the I.T. Act, 1961". 2. Later on, the case was migrated to the National faceless assessment Centre where assessment order was passed with addition of Rs. 23,02,13,864/-based on all compliances made from your side. 3. Aggrieved upon the same you preferred an appeal before the Ld. CIT(A) of National Faceless Appeal Centre. 4. Now, the undersigned would like to draw your kind attention towards the CBDT Office memorandum (OM) dated 31-07-2017, in partial modification of the Instruction No. 1914 dated 21-03-1996, providing guidelines for stay of demand at the first appeal stage. Instruction No. 1914 dated 21.03.1996 contains guidelines issued by the Board regarding the procedure to....
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....e filing of an appeal before the CIT(A) against the assessment order will not be sufficient ground and a valid reason for the stay of the recovery of demand. 6. Assessee's kind attention is also drawn towards the Circular issued by the CBDT in File No. 404/10/2009-ITCC dated 01.12.2009 affirming Instruction No. 1914 dated 02-12-1993, which clearly enlightens the duty, responsibility and the guidelines cast on the assessing authority for staying the demand. In this context, it is appropriate to extract the relevant portions of the Instruction No. 1914 dated 02-12-1993 as follows:- "A. Responsibility: (i) It shall be the responsibility of the AO and the TRO to collect every demand that has been raised, except th....
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....pon the merit of the case and the extant position of the law, and the other legal and statutory framework. 8. Thus, the stay petition dated 20th April 2023 received through speed post and again the same stay petition received through designation-based E-mail Id ie. [email protected]. from the Mail Id: [email protected] dated-24.06.2023 from your end may kindly be treated as disposed off." 9. In "Sant Raj & Anr vs O.P. Singla & Anr." (1985)2 SCC 349, the Hon'ble Supreme Court indicated that discretion has to be exercised according to the rules of reason and justice and not according to private opinion. This is an admitted position that under the Income Tax Act, 1961 there is no statutory requirement of pre-deposit b....