GOUTAM ROY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) By this writ petition, the petitioner has challenged the notice dated February 17, 1995, and prayed that the same be quashed.

(2.) The petitioner is a regular assessee since the assessment year 1971-72 and he submitted his income-tax returns regularly. There was a search on June 29, 1983, at the residence of the petitioner. In the assessments for the years 1982-83, 1983-84 and 1984-85, the income shown by the assessee has not been accepted and on the basis of the seized materials the income assessed for 1983-84 was Rs. 4,18,877 and for 1984-85 it was Rs. 1,33,432. The petitioner has challenged the search which was conducted by the Department, but this court has upheld the action of the Department and the search conducted at the premises of the petitioner. In the demand notice, the Assessing Officer has attached the rent of the building of the assessee for recovery of tax relevant to the assessment years 1983-84, 1984-85, 1990-91 and 1991-92.

(3.) The case of the petitioner is that the petitioner has paid the entire income-tax for the assessment year 1991-92. Assessment order for 1990-91 was challenged before the appellate authority and the appellate authority has set aside the assessment order and restored the matter back to the Assessing Officer. Therefore, so far as the assessment years 1990-91 and 1991-92 are concerned, no demand exists. For the assessment years 1983-84 and 1984-85, counsel for the petitioner submits that though there was an application for stay of recovery under Section 220(6) of the Income-tax Act, 1961, but that has not been disposed of and when the Recovery Officer is sitting tight over the application, he has no right to take steps for recovery of the income-tax demand and even the appeal has not been disposed of. Therefore, the attachment order should be quashed.