VARDHINI HOUSING PRIVATE LIMITED vs. THE ADDL/JOINT/DEPUTY/

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WP/2145/2022HC KarnatakaKAHC01004776202210 March 2022Bench: B M SHYAM PRASAD3 pages
AI SummaryRemanded

What did the High Court hold?

The Court directed the petitioner to approach the jurisdictional Commissioner for waiver or reduction of the deposit. Recovery proceedings were deferred until the Commissioner disposes of the application.

What were the facts?

The petitioner's appeal against an income tax demand was pending. The demand was stayed on the condition of depositing 20% of the demand, which the petitioner found onerous.

What were the issues?

Whether the condition of depositing 20% of the demand for stay of appeal proceedings is justifiable and can be modified.

Which sections of the Income-tax Act were involved?

Not specified in the judgment text

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 10TH DAY OF MARCH 2022

BEFORE

THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD

WRIT PETITION NO. 2145/2022 (T-IT)

BETWEEN :

VARDHINI HOUSING PRIVATE LIMITED NO 93, 2ND FLOOR, SAI ARCADE 21ST MAIN, BANASHANKARI 2ND STAGE BENGALURU – 560 070 REP BY ITS DIRECTOR SRI SIDDARUDHA M J JOGI GOWDA AGED 41 YEARS S/O SRI JOGI GOWDA ... PETITIONER (BY MS. JINITA CHATTERJEE., ADVOCATE)

AND :

1.

THE ADDL/JOINT/DEPUTY/ ASST. COMMISSIONER OF INCOME TAX GOVERNMENT T OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT NATIONAL FACELSS ASSESSMENT CENTRE, DELHI – 110 001.

2.

COMMISSIONER OF INCOME TAX (APPEALS) GOVERNMENT OF INDIA, CENTRE, DELHI - 110 001.

... RESPONDENTS

(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-2 TO TAKE UP THE MATTER OUT OF TURN FOR EARLY HEARING AND QUASHING THE RECOVERY OF IMPUGNED DEMAND MADE BY THE R-1 DATED 06.04.2021 (ANNEXURE-A); DIRECTION IN THE NATURE OF WRIT OF PROHIBITION RESTRAINING THE R-1 NOT TO RECOVERY THE DEMAND UNTIL THE DISPOSAL OF THE APPEAL BY THE COMMISSIONER (A), NFAC, DELHI (ANNEXURE-C DATED.13.10.2021) AND ETC.

THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

Ms. Jinita Chatterjee, learned counsel for the petitioner and Sri Jeevan J. Neeralgi, learned counsel for the respondents are heard for final disposal. The petitioner’s grievance in essence is because, given the subsequent turn of events, pending consideration of the appeal, the demand in question is stayed on a condition that 20% of such demand should be deposited. It is not disputed that insofar as the Assessment Officer’s order staying the demand subject to deposit of 20% of demand, the petitioner must invoke the jurisdiction of

3 the jurisdictional Commissioner, who will have to consider the question of waiver or reducing the deposit.

Therefore, the writ petition must be disposed of with liberty to the petitioner to make such application before the jurisdictional Commissioner, and in the interest of justice, until disposal of the application, if the petitioner files such application within a period of two weeks from today, the proceedings to recover the demand shall be deferred.

The writ petition stands disposed with liberty and direction as aforesaid.

Sd/-

JUDGE

SA/- Ct:sr

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