M/S AMRITSAR IMPROVEMENT TRUST vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE V, AMRITSAR
What did the High Court hold?
The High Court noted that the quantum appeal before the Income Tax Appellate Tribunal had already been heard and the final judgment was awaited. In light of this, the Court disposed of the writ petitions. The interim order dated 30.09.2014, which presumably stayed coercive recovery, was continued until the decision of the Tribunal in the quantum appeal. The High Court did not decide the merits of the penalty demand or the quantum appeal itself, but rather extended the interim relief pending the ITAT's decision. The specific amount in dispute was approximately ₹2.60 crores.
What were the facts?
The petitioner, M/s. Amritsar Improvement Trust, Amritsar, filed two writ petitions (CWP No. 20477 of 2014 and CWP No. 20478 of 2014) before the High Court of Punjab and Haryana at Chandigarh. The petitions sought a writ of mandamus directing the respondent, Deputy Commissioner of Income Tax, Amritsar, not to take coercive action for the recovery of a penalty demand of approximately ₹2.60 crores. This demand was pending the disposal of a quantum appeal filed by the petitioner before the Income Tax Appellate Tribunal (ITAT). The High Court was informed by the respondents that the quantum appeal had already been heard and the final judgment was awaited.
What were the issues?
1. Whether the High Court should issue a writ of mandamus directing the respondent not to take coercive action for recovery of the penalty demand of approximately ₹2.60 crores till the disposal of the quantum appeal by the Income Tax Appellate Tribunal? Assessee's contention: The assessee sought a direction to stay coercive recovery proceedings pending the decision of their quantum appeal before the ITAT. Revenue's contention: The revenue stated that the quantum appeal had already been heard and the final judgment was awaited.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 20477 of 2014 Date of Decision:- 30.06.2015 M/s. Amritsar Improvement Trust, Amritsar ......Petitioner(s) vs. Deputy Commissioner of Income Tax, Amritsar ......Respondent(s) AND CWP No. 20478 of 2014 M/s. Amritsar Improvement Trust, Amritsar ......Petitioner(s) vs. Deputy Commissioner of Income Tax, Amritsar ......Respondent(s) CORAM:- HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE G.S.SANDHAWALIA Present:- Mr. Saurabh Kapoor, Advocate, for the petitioner. Mr. Denesh Goyal, Advocate, for the respondents. S.J. VAZIFDAR, A.C.J. (Oral) The only relief claimed in these writ petitions is for issuance of a writ of mandamus directing the respondents not to take any coercive action for recovery of the penalty demand of about `2.60 crores till the disposal of the quantum appeal by the Income Tax Appellate Tribunal. We are informed by the respondents that the matter has already been heard and that the final judgment is awaited. SHIVANI GUPTA 2015.07.01 14:00 I attest to the accuracy and integrity of this document Chandigarh
-2- In the circumstances, the writ petitions are disposed of by continuing the interim order dated 30.09.2014 till the decision of the Tribunal in the quantum appeal. (S.J. VAZIFDAR) ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) JUDGE 30.06.2015 shivani SHIVANI GUPTA 2015.07.01 14:00 I attest to the accuracy and integrity of this document Chandigarh
Recent GST High Court judgments
Search GST case law →- Shivaraj M S vs. The Union Of INDIAKarnataka · 15 Oct 2026
- Paresh Textiles Prop Paresh Gudhka vs. Superintendent Range Iv Div VBombay · 15 Oct 2026
- M/S Palladium Constructions PVT LTD. vs. Principal Commissioner Of Central TaxKarnataka · 15 Oct 2026
- M/S. Vk Construction vs. The Deputy State Tax Officer - IiMadras · 15 Oct 2026
- Tvl. Sri Bhuvaneshwari And Co vs. The Deputy Commissioner (St)Madras · 15 Oct 2026
