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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
PTC India Ltd. – Appellant
Versus
Assistant Commissioner of Income Tax Circle 19 1, New Delhi – Respondent
| Table of Content |
|---|
| 1. procedural aspects of hearing and interim relief (Para 1 , 2 , 3 , 4) |
| 2. reliefs sought in the writ petition (Para 5 , 6 , 8 , 9) |
| 3. authority's considerations for expediting appeal (Para 7 , 10 , 12 , 13) |
| 4. final order disposition and conditions (Para 11 , 14 , 15 , 16) |
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.56355/2022
1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing.
W.P.(C) 17620/2022 & CM Nos.56354/2022 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice to the respondents/revenue.
3. Mr Ruchir Bhatia accepts notice on behalf of the respondents/revenue.
4. In view of the direction that we propose to pass, Mr Bhatia says that a counter-affidavit need not be filed. Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal at this stage itself.
5. The substantive prayers made in the writ petition read as follows:
(a) A writ of Certiorari or any other appropriate writ, order, direction under Article 226/227 of the Constituti
The court ruled on the application of Articles 226 and 227 regarding interim tax relief, emphasizing that disputed tax demands require careful judicial consideration and timely hearings.
The court reinforced the obligation of the revenue to execute prior orders from tax appellate authorities and to ensure timely refunds as mandated by law.
The court emphasized the importance of the Commissioner of Income Tax to dispose of the petitioner's application and accord a personal hearing, and allowed filing of written submissions. It also prov....
Pending appeals must be addressed prior to full recovery of tax demands, but negligence by the petitioner can negate claims for relief.
A director may seek to challenge a tax recovery order through a writ petition, allowing subsequent rights to appeal through revision without limitation concerns.
The court emphasized the importance of following the regime set forth in Section 245 of the Income Tax Act, 1961, and upheld the petitioner's right to seek an appropriate remedy if aggrieved by the d....
Procedural fairness and consideration of petitioner's response in assessment proceedings under the Income Tax Act
The court applied the principle that the revenue cannot recover more than 20% of the outstanding tax demand and emphasized the timely disposal of the appeal.
The court emphasized the importance of pursuing the statutory remedy available to the petitioner and restrained the revenue from taking coercive measures pending the decision in the pending appeals b....
The court's decision was based on the plea that the respondents have to give effect to the order passed by the Income Tax Appellate Tribunal for the concerned Assessment Years.
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