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[2008] 171 Taxman 241 (Delhi)/[2008] 307 ITR 103 (Delhi)/[2008] 217 CTR 292 (Delhi) [2008] 171 TAXMAN 241 (DELHI) HIGH COURT OF DELHI Valvoline Cummins Ltd. v. Deputy Commissioner of Income-tax* , Circle 17(1) MADAN B. LOKUR AND MANMOHAN SINGH, JJ. W.P. (C) 2511 OF 2008 AND CM NO. 4729 OF 2008 (STAY) MAY 20, 2008 Section 220 of the Income-tax Act, 1961 - Collection and recovery of tax - When tax payable and when assessee deemed in default - Assessment year 2005-06 - Whether where pursuant to CBDT Notification, dated 17-9-2001 under section 120(4)(b) conferring powers of an Assessing Officer on an Additional Commissioner, Additional Commissioner had exercised power of an Assessing Officer, he was required to continue to exercise that power till his jurisdiction in matter was over; his jurisdiction in matter was not over merely on passing of an assessment order, but it continued in terms of section 220(6) in dealing with petition for stay filed by assessee - Held, yes - Whether power under section 220(6) being a statutory power, Additional Commissioner could not abdicate or relinquish it and, that apart, when he was conferred that statutory power by CBDT, it was only CBDT or Commissioner who could have divested Additional Commissioner of power to deal with an application under section 220(6); he could not suo motu divest himself of that power and confer it upon a junior functionary, such as Deputy Commissioner - Held, yes Section 220 of the Income-tax Act, 1961 - Collection and recovery of tax - When tax payable and when assessee deemed in default - Whether where assessment was almost 8 times returned income, CBDT Instruction No. 96, dated 21-8-1969 would be applicable and assessee would be entitled to an absolute stay of demand of tax till decision would be taken on appeal against assessment - Held, yes Circulars and Notifications : CBDT Notification, dated 17-9-2001; CBDT Instruction No. 96, dated 21-8-1969 FACTS In exercise of powers conferred by section 120(4)(b), the CBDT issued a notification, dated 17-9-2001 conferring the powers and functions of an Assessing Officer on the Joint Commissioner which by virtue of section 2(28c) includes an Additional…

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