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IN THE HIGH COURT OF RAJASTHAN
MANINDRA MOHAN SHRIVASTAVA, C.J., MUNNURI LAXMAN, J.
Bagaria Trade Impex, Near State Bank of India - Petitioner
Versus
Income Tax Office – Respondent
D.B. Civil Writ Petition No. 19358 of 2023
Decided On : 16-02-2024
ORDER :
Heard.
2. The challenge is made to recovery made from the petitioner in the matter of demand under various assessments which are in appeal.
3. Though number of grounds have been urged by learned counsel for the petitioner in the present case, taking into consideration the peculiar circumstances of the present case that the appeals are pending since 2016 and 2019 and recoveries have been made long back, instead of keeping this petition pending, in exercise of our discretionary jurisdiction, we are inclined to dispose off this petition with a direction to the respondent to decide the pending appeals within an outer limit of three months from the date of receipt of copy of this order.
4. The writ petition is disposed off accordingly.
The court emphasized the need for timely resolution of pending appeals, exercising its discretionary jurisdiction to expedite the process.
Court directs priority disposal of delay condonation and stays in tax appeals, suspending recovery proceedings.
Pending appeal against assessment bars recovery proceedings until disposal.
Court directs expeditious disposal of delay/stay petitions in tax appeals and stays recovery pending decision.
The Court allows a stay on recovery proceedings subject to the timely filing of a delay petition for consideration.
Recovery proceedings during the pendency of stay petitions filed before appellate authorities should be stayed until the adjudication of said stay petitions to prevent potential injustice.
The court determined procedural timelines for resolving appeals and stay petitions, emphasizing the need to maintain the status quo on recovery actions during ongoing assessments.
Income Tax recovery proceedings cannot proceed while an appeal is pending.
The court directed the appellate authority to resolve a pending appeal regarding assessment and penalty orders within one month to prevent undue recovery actions against the petitioner.
Tax recovery actions are stayed pending the resolution of stay and delay petitions to uphold the petitioner’s rights.
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