Madhya Pradesh High Court
M/S Lilasons Breweries Ltd. vs The State Of Madhya Pradesh Judgement ... on 7 April, 2014
Writ Petition No :: 5571 / 2014
M/s Lilasons Breweries Limited Vs. State of MP and others
07.04.2014.
Shri Rahul Diwakar for the petitioner.
Shri Sanjay Lal for the respondents, on advance notice.
Challenge in this petition is made to orders-dated 13.3.2014 and 25.3.2014, passed by the Deputy Commissioner and Assistant Commissioner, Income Tax, in the matter of issuing orders under section 226(3) of the Income Tax Act.
It seems that a raid was conducted in the petitioner's premises on 28.10.2010 and thereafter a final assessment order was passed on 25.3.2013. Based on the same, a demand notice was raised on 25.3.2013 and challenging the assessment an appeal has been preferred by the petitioner, which is pending consideration before the Commissioner (Appeals). During the pendency of the appeal, petitioner moved an application for grant of interim relief and, therefore, the assessing authority passed an order on 8.7.2013 granting liberty to the petitioner to deposit 50% of the demand made on or before 17.7.2013, and it was directed that in case 50% of the amount is deposited, the assessee shall not be treated as a defaulter under section 226. Petitioner further moved an application and, therefore, the Joint Commissioner, Income Tax modified the order and granted benefit of payment of the amount in eight installments. Petitioner paid certain installments and when default was committed in payment, action was taken against him. Challenging this action, petitioner is before this Court.
Having heard learned counsel for the parties, we are of the considered view that as the appeal filed by the petitioner is already 2 pending before the appellate authority and if the petitioner has any grievance in the matter, it is for the appellate authority to consider the grievance of the petitioner and proceed in accordance with law. Petitioner has not moved the appellate authority nor has the petitioner sought for any interim relief from the appellate authority in the pending appeal.
That being so, because of the subsequent action that has taken place in the matter, which is impugned in this writ petition, in case petitioner moves an appropriate application for stay before the Commissioner Appeals, where the appeal is pending, the said authority is directed to consider the application of the petitioner and pass appropriate orders in the same in accordance to law within a reasonable period. The Commissioner Appeals is also requested to consider and decide the appeal itself on merits at an earlier date.
Commissioner Appeals shall pass appropriate orders on the prayer for interim relief within a period of 15 days of its presentation.
With the aforesaid observations, the writ petition stands disposed of.
CC as per rules.
( RAJENDRA MENON ) ( SUBHASH KAKADE )
JUDGE JUDGE
Aks/-