M/S J.P. Tobaco Product Pvt. Ltd. vs. The Commissioner Of Income Tax

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WP/15453/2016HC Madhya Pradesh20 September 2016Bench: HON'BLE SHRI JUSTICE RAVI SHANKAR JHA3 pages
For Petitioner: Arun Kumar Shrivastava
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the liberty as prayed for by the petitioner. The writ petition was disposed of with an observation that if the petitioner files an application with a certified copy of the order passed on the date of judgment and a copy of the petition within two weeks, the Commissioner of Income Tax-I, Jabalpur shall consider and decide the application expeditiously in accordance with law. The Commissioner is to provide due opportunity of hearing to the petitioner. Furthermore, the Commissioner shall consider the petitioner's contention that bank accounts be released subject to an immediate deposit of Rs. fifty lac as an interim measure. The petitioner is also at liberty to seek an interim order in the case. The High Court did not decide the merits of the stay order itself but facilitated a fresh consideration by the Commissioner.

What were the facts?

The petitioner, M/s. J.P. Tobacco Products Pvt. Ltd., filed a writ petition before the High Court. The petitioner sought disposal of the petition with liberty to approach the Commissioner of Income Tax-I, Jabalpur. The purpose was to request reconsideration or recall of an existing order of stay. This request was to be made despite a previous rejection of a similar application on August 10, 2016. The petitioner desired a fresh decision after being given a proper opportunity of hearing. The respondents were represented by the Principal Commissioner of Income Tax, Jabalpur, and others.

What were the issues?

1. Whether the petitioner should be granted liberty to move the Commissioner of Income Tax-I, Jabalpur for reconsideration or recall of the order of stay, notwithstanding the prior rejection of a similar application? Assessee's Contention: The petitioner sought liberty to file an application before the Commissioner of Income Tax-I, Jabalpur, for reconsideration or recall of the order of stay. They requested that the Commissioner take a fresh decision after providing an opportunity of hearing, without being influenced by the previous rejection order dated August 10, 2016. Revenue's Contention: The judgment records no specific contention from the revenue regarding this issue.

AI-generated summary — verify with the full judgment below

W.P.No. 15453/2016 (M/s. J.P.Tobacco Products Pvt., Ltd....Vs. ...The Principal Commissioner of Income Tax, Jabalpur & others) 20-09-2016 Shri A.K.Shrivastava and Shri Abhijit Shrivastava, learned counsel for petitioner. Shri Shri Sanjay Lal, learned counsel for respondents. Heard the learned counsel appearing for the petitioner as well as for the respondents at length. It is submitted by the learned counsel for the petitioner that the petition filed by the petitioner be disposed of with liberty to the petitioner to move the Commissioner of Income Tax-I, Jabalpur for the purposes of reconsidering or recalling the order of stay on an application being filed by the petitioner without being influenced by the order dated 10-08-2016 rejecting the same and for taking fresh decision in the matter after giving due opportunity of hearing to the petitioner. In the circumstances, the liberty as prayed for is granted to the petitioner and the petition filed by the petitioner is disposed of with an observation that in case the petitioner does move the authority concerned alongwith a certified copy of the order passed today and a copy of the petition within two weeks from today, the Commissioner of Income Tax-I, Jabalpur shall consider and decide the application filed by the petitioner expeditiously in accordance with law after giving due opportunity of hearing to the petitioner. It is further observed that the Commissioner of Income Tax-I, Jabalpur, while considering the petitioner's application shall also consider the contention of the petitioner that the bank accounts of the petitioner be released subject to their immediate deposit of Rs. fifty lac towards as an interim measure. It is made clear that the petitioner would be at liberty to seek interim order in the case. With the aforesaid observations/liberty the petition filed by the petitioner stands disposed of. C.C. as per rules. (R.S.Jha) (C.V.Sirpurkar) Judge Judge

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