Law:

Section:

JUDGMENT 1. This writ petition has been filed by M/s. New Rupayan Jewellers challenging the order dated November 10, 2008, passed by the Income-tax Officer, Ward-28(3), Kolkata, respondent No. 3 rejecting the application for stay of realisation of the sum assessed as tax due. 2. The facts in brief are that being aggrieved with the assessment order for the assessment year 2006-07 passed on September 18, 2008, the petitioner had filed an appeal before the Commissioner of Income-tax (Appeals), West Bengal, respondent No. 2. It appears that on the day on which assessment order was passed, respondent No. 3 had issued notice of demand requesting the petitioner to pay a sum of Rs. 10,27,028. After receiving such notice of demand the petitioner had filed an application for stay which, as already noted, was rejected by an order dated November 10, 2008. The relevant portion of the order impugned is as under : "Your petition for granting stay in the realisation of demand for the assessment year 2006-07 is not acceptable merely on the ground that you have filed an appeal against the said assessment order. Moreover, the perusal of the assessment order suggests that the respective additions were made with perfect marshalling of facts and with due importance to the principles of natural justice. I, therefore, do not find it a fit case to grant your petition to stay the recovery proceedings of the said demand. Hence, your above referred petition is rejected. This is for your information with a further request to liquidate the said demand within 7 (seven) days of the receipt of this communication." 3. In order to decide the issue it is necessary to refer to the relevant provision in section 220(6) of the Income-tax Act, 1961, which is as under : "220.(6) Where an assessee has presented an appeal under section 246 or section 246A the Assessing Officer may, in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of." 4. Therefore, section 220(6)…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492