What did the High Court hold?

The tribunal held that the petitioner has the right to file an application for interim stay before the Commissioner of Income Tax (Appeals). The Commissioner should consider this application in accordance with law.

The petitioner filed an appeal against an assessment order and sought a stay on interest payment from the Assessing Authority. The Assessing Authority rejected the stay application without considering the petitioner's partial payment of interest.

What were the issues?

Whether the Assessing Authority correctly rejected the stay application without considering the petitioner's partial payment of interest, and if the petitioner can seek interim stay from the appellate authority.

M/S Medi Assist India Tpa Private… vs ACIT | Karnataka High Court 2013

1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 13TH DAY OF FEBRUARY, 2013

BEFORE

THE HON’BLE MR. JUSTICE H.N. NAGAMOHAN DAS

WRIT PETITION Nos. 3730-3736/2013 (T-IT)

BETWEEN : --------------

M/S. MEDI ASSIST INDIA TPA PRIVATE LIMITED A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF THE INDIAN COMPANIES ACT, 1956 REP. BY ITS DIRECTOR Sri. B MADHAVAN AGED ABOUT 56 YEARS S/O.M BALASUBRAMANIAN R/A. Sri. KRISHNA ARCADE 47/1, 9TH CROSS, 1ST MAIN ROAD III PHASE, J.P. NAGAR BANGALORE – 560 078.

… PETITIONER

(By Smt. H VANI, ADV.)

AND : -------

THE ASST. COMMISSIONER OF

INCOME TAX (TDS), CIRCLE 18(2)

4TH FLOOR, HMT BHAVAN

No. 59, BELLARY ROAD

BANGALORE – 560 032.

COMMISSIONER OF INCOME

TAX (APPEALS) – V

HMT BHAVAN, No. 59

BELLARY ROAD

BANGALORE – 560 032.

… RESPONDENTS

(By Sri. M THIRUMALESH, ADV.)

---

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO SET ASIDE THE STAY REJECTION ORDERS DATED 08.01.2013 VIDE ANNEXURE H, H1, H2, H3, H4, H5 AND H6 PASSED BY R-1 AND ETC.

THESE WRIT PETITIONS COMING ON FOR THIS DAY, THE COURT PASSED THE FOLLOWING;

O R D E R

Respondent No. 1 – Assistant Commissioner of Income Tax (TDS) passed an order of assessment on 26.11.2012 as per Annexure D. Aggrieved by this order at Annexure D the petitioner – company filed an appeal before the Commissioner for Income Tax (Appeals) and the same is pending adjudication. In the meanwhile the

3 petitioner approached the Assessing Authority for grant of interim stay. The stay is only in relation to payment of interest. Learned counsel for the petitioner submits that petitioner has paid the tax liability and also a portion of the interest. Without considering this aspect of the matter the Assessing Authority passed the impugned order Annexure H dated 08.01.2013 rejecting the stay application filed by the petitioner. Therefore the petitioner is before this Court.

Heard arguments on both the side and perused the entire writ papers.

Admittedly the appeal filed by the petitioner against the impugned order of assessment is pending before the Commissioner of Income Tax (Appeals). There is no legal impediment for the petitioner to file an application before the Commissioner of Income Tax (Appeals) for grant of interim stay. If such an application is filed by the petitioner then the same shall be considered in accordance with law without being influenced by the order at Annexure H dated

4 08.01.2013 passed by the Assessing Authority. To enable the petitioner to approach the Commissioner of Income Tax (Appeals) for necessary reliefs the respondents are hereby directed not to take coercive steps against the petitioner for a period of four weeks from today. Accordingly, the petitions are hereby disposed off.

Sd/-

JUDGE.

LRS.

M/S MEDI ASSIST INDIA TPA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS)

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments