PUNJAB URBAN PLANNING AND DEVELOPMENT AUTHORITY (PDA), PATIALA Vs. CHIEF COMMISSIONER OF INCOME TAX, CHANDIGARH AND ORS

JUDGEMENT

(1.) Challenge in the present petition is to a communication dated 24.1.2013 (Annexure P-7) whereby the request of the petitioner for stay of demand till the expiry of the time limit for filing an appeal was declined.

(2.) The Assessing Officer framed the assessment in respect of the assessment year 2009-2010 on 30.12.2011. The appeal filed by the assessee was dismissed by the Commissioner of Income Tax (Appeals) on 16.1.2013. The order of the same was received by the assessee on 22.1.2013. On 24.1.2013, the petitioner made a request for stay of demand vide Annexure P-6 dated 24.1.2013. It is averred that the assessee is in the process of filing of the appeal before the Income Tax Appellate Tribunal, Chandigarh and that the time limit for which expires on 23.1.2013, therefore, the impugned demand be stayed till the expiry of the time limit of the expiry of the appeal. Petitioner also refered to an order passed by the Bombay High Court UTI Mutual Fund vs. Income Tax Officer,2012 5 ITR 71 (Bom), wherein the following guidelines were issued: -

(3.) Earlier, the petitioner invoked the writ jurisdiction of this Court after the Assessing Officer framed the assessment and raised demand of recovery vide a notice dated 13.3.2012. This Court directed the revenue not to withdraw or encash the fixed deposits of the petitioner till the decision of appeal by respondent No.2. The operative part of the order reads as under: -