Bombay High Court
Suresh Agrawal vs Central Board Of Direct Taxex And 6 Ors on 17 June, 2019
Bench: Akil Kureshi, S.J. Kathawalla
Nitin 1 / 3 14-WP-530-2019.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 530 OF 2019
Suresh Agrawal ... Petitioner
Versus
Central Board of Direct Taxes and Ors. ... Respondents
Mr.Vishal Thaker a/w. Ms.Anjali Trivedi, Ms.Priyanka Patel i/b. V. Thakers'
Advocates for the Petitioner.
Mr.A.R.Malhotra a/w. Mr. N.A. Kazi for Respondent Nos. 2 to 4.
Mr.Aayush Singhvi i/b. Arihant Associates for Respondent No. 5.
CORAM : AKIL KURESHI &
S.J. KATHAWALLA, JJ.
DATE : 17TH JUNE, 2019 P.C.:
1. The Petitioner has challenged the assessment order passed by the Assessing Officer for the assessment year 2011-12. The Petitioner is father of Ms.Aarti Harsh Khandelwal @ Aarti Suresh Agrawal, who is the Petitioner in Writ Petition No. 3634 of 2018. A separate order is today passed in Writ Petition No. 3634 of 2018, which stated as under :
"1. The Petitioner is an individual. The Assessing Officer has passed the assessment orders for assessment years 2012- 13, 2013-14 and 2014-15. Against these assessment orders, the Petitioner has already preferred Appeals before the Commissioner (Appeals). The main prayer in this Petition is ::: Uploaded on - 18/06/2019 ::: Downloaded on - 19/06/2019 00:43:16 ::: Nitin 2 / 3 14-WP-530-2019.doc to prevent the income tax department from carrying out recovery of the tax demands arising out of the assessment orders. On 22nd December, 2018, following Order was passed:
"1. Counsel for the petitioners sought and was granted liberty to delete the prayer clauses (b), (c), (d) and (f ). Consequently, he also sought and was granted permission to delete petitioners no. 2 and 3 from the cause title. Amendment to be carried out within a period of one week from today. We make it clear that this would not preclude the petitioners or any of the them from filing independent proceedings for the prayers which are deleted.
2. The petitioner no.1 is a wife of respondent no. 6. There are serious matrimonial disputes. The Assessing Officer has passed orders of assessments for Assessment Years 2012-13 to 2014-15 making sizable additions in the case of the petitioner through the reassessment. Counsel for the petitioners drew our attention to the orders of reassessment and submitted that the additions are made on totally unsustainable grounds. The Assessing Officer has made presumptions which are not sustainable. He, therefore, submitted that pending petitioner's appeals against such orders, the recovery proceedings institute by the Department may be stayed.
3. Prima facie, it appears that the additions made by the Assessing Officer in the orders of the assessment are based on the surmises of the Assessing Officer on the basis of the family court proceedings for maintenance filed by the petitioner against her husband. We may allow the appellate authority to examine the correctness of such assessment orders. In the meantime, we would not permit the Department to seek recovery of the taxes arising out of such orders of assessment.
4. Learned Counsel Mr.Malhotra, prayed for time to file reply.
5.Stand over to 24th January, 2019.
6.By way of ad-interim relief, the recovery of taxes arising out of the orders of assessment for the said assessment years is stayed.::: Uploaded on - 18/06/2019 ::: Downloaded on - 19/06/2019 00:43:16 :::
Nitin 3 / 3 14-WP-530-2019.doc
2. The Petition arises in peculiar background. There are strong prima facie reasons to suggest that only because the Petitioner wife had made certain avernments before the Family Court in family Court proceedings against the husband the Assessing Officer has made addition in the her hands. Under the circumstances, we would not permit the department to carry out any recovery of the disputed tax demands till the Petitioner's Appeals are decided by the Commissioner (Appeals). It is therefore directed that there shall be no recovery arising out of the assessment orders of the said three years till the Petitioner's Appeals are disposed by the Commissioner (Appeals). It is made clear that the Petitioner's all contentions on law and facts are kept open. The Petition is disposed off accordingly."
2. Similar observations would apply to the present case also. In such background, we allow the Petitioner to file Appeal against the Order of the assessment by 5th July, 2019. If such Appeal is filed within permitted period, the same shall be entertained on merits without having reference to the limitation. For the reasons recorded in Order passed in Writ Petition No. 3634 of 2018, till such Appeal is disposed off, there shall be no recovery from the Petitioner of the disputed tax dues arising out of the impugned Order of the assessment. The Petition disposed off accordingly.
( S.J.KATHAWALLA, J. ) ( AKIL KURESHI, J.)
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