BIMAL PAUL Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition seeks quashing of order passed by the ITO, Silchar rejecting the application for stay of recovery of the tax assessed vide assessment order dt. 12th March, 2013, till disposal of the appeal pending against the said assessment order. Grievance in the writ petition is that while statutory appeal and stay application were not being taken up by the appellate authority i.e. CIT(A) Shillong, coercive steps were being taken for realization of the assessed tax. This may render the remedy of preferring statutory appeal infructuous. Reliance has been placed on the instruction of the CBDT dt. 21st Aug., 1969 issued with reference to the judgment of the Rajasthan High Court in the case of His Late Highness Maharana Shri Bhagwat Singhji of Mewar vs. ITAT & Ors. : (1996) 133 CTR (Raj) 97 being SB Civil Writ Petn. No. 1936 of 1996 to the effect that during pendency of the appeal, the amount should not be recovered till disposal of the stay application so as not to render the appeal of the assessee infructuous.

(2.) ON the last date, we asked learned standing counsel to take instructions in the matter.

(3.) THE petitioner has filed Misc. Case No. 2610 of 2013 seeking stay of the order of the appellate authority dt. 26th July, 2013.