IDEA CELLULAR LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WITH consent, heard finally.

(2.) BY filing this petition under Article 226 of the Constitution of India, the petitioner has challenged the Order dated 30.03.2012 (Annexure P1) passed by the Income Tax Officer (TDSII) under section 201(1) / 201 (1A) of the Income Tax Act, 1961 (for short, the Act) as also the order dated 25.05.2012 (Annexure P2) passed by Commissioner of Income Tax (OSD) TDS, Indore by which the petitioner's application filed under section 220 (6) of the Act for stay of demand dated 30.03.2012 made under section 156 of the Act has been rejected by granting facility of making the payment of outstanding demand in three equal installments starting from 05.06.2012 and ending on 06.08.2012.

(3.) HAVING considered the submissions made by learned counsel for the parties, we find ourselves in agreement with the submissions made by the learned Senior Counsel for the petitioner.