Law:

Section:

Section 226 of the Income-tax Act, 1961 - Collection and recovery of tax - Other modes of recovery - Assessment year 2002-2003 - An order of assessment was made upon assessee under section 143(3) creating a demand - During pendency of appeal before Commissioner (Appeals), assessee made application before Committee on disputes that either committee issue a direction to Department of revenue that demand for relevant year be stayed till disposal of appeal or they be allowed to file writ petition in Court - Committee rejected clearance to assessee for pursuing writ petition - Subsequently, Assessing Officer issued notice of attachment under section 226(3) - Assessee challenged said action of Assessing Officer by filing instant writ petition - Whether when Committee had refused clearance to assessee, there was no question of entertaining instant petition - Held, yes - Whether, moreover, in view of fact that assessee's appeal as well as application for stay was pending before Commissioner (Appeals), it was not necessary for Court to interfere - Held, yes - Whether, consequently, instant petition was to be dismissed - Held, yes FACTS An order of assessment came to be made under section 143(3) creating a demand upon the assessee-MTNL. During the pendency of appeal before the Commissioner, the assessee made an application before the Committee on disputes. Praying that either the Committee issue a direction to the Department of revenue that the demand for the assessment year 2002-2003 be stayed till the disposal of the appeal by the Commissioner (Appeals) or they be allowed to file a writ petition in the High Court requesting for a stay of the demand. The Committee rejected the clearance to MTNL for pursuing a writ petition before the High Court for seeking stay of the demand. The Assessing Officer issued notice of attachment under section 226(3). Thereupon, assessee MTNL again approached the Committee and also filed the writ petition submitting that coercive action need not be taken by the revenue to recover the amount as the second application before the Committee was pending. HELD When the clearance had been refused, there was no question of entertaining instant…

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