AMOLAK SINGH BHATIA S/O LATE SHRI HARBANS SINGH BHATIA Vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) AYAKAR BHAWAN

JUDGEMENT

(1.) Validity of the interim order dated 05.09.2019 passed by the learned Single Judge in WPT No.118 of 2019 is put to challenge in this appeal. By virtue of the said order, the I.A. No.1 of 2019 filed by the Appellant to grant interim stay of recovery of the tax assessed under the relevant provisions of the Income Tax Act, 1961 (for short, 'the IT Act') came to be rejected. It is contended that the said order is not in conformity with the mandate of the Circulars issued by the Central Board of Direct Taxes (CBDT) at different points of time, as to the course to be pursued in granting stay of recovery proceedings by the authorities of the Department.

(2.) Heard Mr. Neelabh Dubey, the learned counsel for the Appellant and Ms. Naushina Afrin Ali, the learned Standing Counsel for the Department.

(3.) When the matter was taken up for consideration, this Court expressed a doubt as to the very maintainability of the appeal, with reference to the proviso to Sub-section (1) of Section 2 of the Chhattisgarh High Court (Appeal to Division Bench) Act, 2006 (for short, 'the Act, 2006'). This was answered by the learned counsel for the Appellant, as maintainable, in view of the nature of challenge raised and the facts and figures involved. In the said circumstance, before considering the legal question, a brief reference to the factual matrix is felt necessary.