C B C I Society For Medical Education vs Deputy Commissioner Of Income Tax on 18 March, 2008

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Karnataka High Court

C B C I Society For Medical Education vs Deputy Commissioner Of Income Tax on 18 March, 2008

Bench: N.K.Patil

THE HUN'BLE MR.JU5TICE N.K.RhT1ﬁ;uA
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THIS PEITITIIJI.'-J CCZIHING cm mp. HEARING" 7 ._*1"'H1_s
DAY, THE CUURT MRUE THE FOLLOWING: "'x"H'y

ORDER

In the instant writ petition, th§ péti£i¢ner_ has amught for a diractipnf =£o °.th§' ﬁi£§t[ raapandant ta drap thaK_racavéry *§£dcaaQihg5 .' initiated pursuant ta iésué. of "léttafﬁ dated '.2:§..2.::i':.3u.'JE1 vim. annm_£;«--:a«'a ;.:.n"t:s:J_;»._'1:.ha riispasal of the $tay' getition Q&ﬁdin§ bef¢ﬁé5;tﬁe .Agge1late '1':i!:21.ma.'L 1 :E'f "

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.!W Ii! :3 9:3 H. 1!"-.'l 'O D m praceaﬁings initiated gusauant tn issue af lattér dateti 2i$";..2.'2u;):3 Pxnnawa-:u.r:'a-B until the "._di$p%sa@ qr thé~atay petition. 'E; Eh the iﬁﬁtaﬁt naae

- u m w m » - u- - f |"..'.h-An.t,«-3 ea. E'*'WB'_ .'FIIP:14"N",9 T|.l.n. 'I a--:51 'I'-Tr-ﬂuuneai--: n-H. 11.-an F4 1 and an urn-|n=I1 ld""\-:"1-r'--5"-n'E7'--',3', ad.-":41 .I"'.l'iI-In-I..L\.-f.'rl..I.. 1&5-l'd1'I-IQ 'VJ-WIHIJ Ila? -L-I-J-'53"-G 5'1] ', 4...:-... I_.___-I"I__.s_ n-g._.'|_ _._'I __ vn-an If... ans 1...... I313'-I 0.3:. '#7.' ~.,1'1'3! _[;'_[}BJ...LﬂE$ 1.CJ..FJL1nI!§ 3.. L". J. 11''!» U: 351 LU ' 3E4fEangfEUﬁﬂ anﬂ alang with the appeal, tha ﬁatitinnar filed an application for stay of the impugned ﬂamand notice iaauad by the first resgundent and the applicatiun for stay' filed / 7-'--'~"--~=---

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"I fl' ..£'_..._ 4.1.... 'II--_..'l-'l_J._ LWSJ. '5.a'|J2.'¢.F R.-31!? J1 §.-'U.L...|..I.'3I L-U cnnsidaratinn. This fact has been braught tenths matia:-2. mt' tha .fiJ:'Bt respondent by camnunié.é.t*iﬁi'n' dated 13.3.2ﬁUﬂ requesting to keep th§7rg§&§eﬁf ' in abeyance until the diagasal bf "%ha '$tay_u apglicatimn pending befotg f"ﬁhé7 "E®p§ila£éj Tribunal. Tha §&titiﬂﬁ&& uh3$ ai$aV 3ﬁéted_Hﬁhaf , they -Mnuld. make best afﬁbﬁ§s to "ggﬁf tﬁa stay appliaatian pastaa'_§g£a§a§J£ﬁa ﬁTr;bunaiV at the aarliaat. But_ the fir5£ ﬁ@5b§ﬂﬁ§n§ is making attempts tQ" éﬁ£aQﬁ ﬁhé "bgﬁﬁviagbounts cf the getitinnaE Vf;§"w£h§ 5ﬁ1£n§5éﬂ éf recexering the a-Ih-nu 'T mm "-2-r-::'n~:.'r .0-In mm.-F-H: AM. A-3' '.|"|n.l'L l.«H..i'l:ﬂ" I V All '3-..|3.¢l_' L-IQ-I3 J-1'-l'.Il 'In-'IJI.II'-V-I-vi-"I-I-oﬂll-J-V333 'Jain I-I13 Eﬁ3§Qﬂﬁ&ﬁfgi5Vlikél#%£D attach the bank accaunts *,vqf§7a§§ex_ gétiti@ner--institution. Hénce the 'Q@titiqﬁar felt necesaitated to file the inatant uxitrp5titi¢a§ W. " -r 1..---- I._....__1 1.1.... 1 .-_..._....! an ____ __'|

-4-'; ~' .1. J3-CIV lJEF*5'lL'|u.3| Va.-.l.|'B$ .l.EFﬂL'.|II'E'ul 'uUL«Ul'a'JH..i. * a§péaring far the petitioner and tha learned ﬁantral Gmv%rnment standing caunsal appearing for the rasganﬂanta.

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institution has filed an appaal befarahatha Aypaliata Tribunal in ITA Nn.321 ta Széfnahéfﬁﬁﬁa and along with the appeal, the g§Eiti¢he:?%h institutimn alsc filed an applitatioh fdé shay of_u the imgugned damand notice igsgédh by_ the Wfinétf raspanﬁent and the appiiegtiohu far 7h£éymM£i1ad .h hafora the Appellate Tribﬁn$l__is hﬁtiil Vﬁanding cansidaratiwn. Thareﬁf the pétitiﬁner has sent a cmmmunicatinn yida Anh§xuﬁéQE'ﬁafh§hﬂ3~3.2UUB ta cansiﬁératian.afHtha stay applicatian so far by tha hppeilatawfzihﬁnai, the first respondent is ", initiating fécevary proceadings by way qf Vh,'a§taqhihg:wﬁha_ hank accounta cf the petitioner- ins:i.tu«:1h¢an;hhhhh ' the nammuhicatian Vida Annexura~E dated 13.3.20 2- "F__. .|,,-L___ _'_+.._._.......;.. _,._I_.- ..'._..._...L..' .._,._.. _.......a _.!_.. ...-..'. ........ -11- .33 ".i..f.I. L-Hi'? ..I..[lh-U.I.'Us'2|L U _]1:l.a".'.'L-.1.LJU Gilt? JJ1 LU .1. CI my ﬂant tn the first reapandant to keep the recovery prhcaadings in ahayanca until the diapasal ﬂf the Eta? agpl":ati¢n and in View of the assertion L, I] 1 u--_.__.____________,___ ._.__x_ _. 4.1.... ...._,.._..._ ..._.:...'__ 4_I__.|. LL- ..__.l._'.l.._'_...___ _ £l.Rtﬁ':.-1'3 Lf. L».!.I'2$ Li IIl.J.l.I. LFa|.l.-..LUl.l. l».|.I-Ella LIN? ﬁM'.Ib.l.L-J.UlIV 3 Fl.

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waking beat af7arts tn get the stay appiication gastad before tha Tribunal_at the earliest énﬁ in viwn mf the fact, the petitioner a1sajﬁep§$ita$W 50% mi the amount demanded pefqpa thé"ﬁ§gé1iata_ Tribunal at the time of filihg ﬁne aﬁgaai, if iaf auffica far this Caurt, Ea gaféguérd tﬁéfintgrhst L af thg patitianar as waii as £ﬁa bés@§ndant- dagartmant, that it ﬁaubi Ea jy%t@$ﬂd reasonable ta ﬁirect __the _W p¢titiun§rFgﬂ ﬁn degosit R13!50,I130,CID£!;i'?--"':;;12'.i,thE.n iciji-a"'ur_;;a-i{"v.f.:*om today. Thig .Ni.::.n.-'-u=a;"I'|'~' 1f.;:.Alo.- "'75:: "~-um: i-.r=:"¢ 'P .3 r-n.-aan'l+- AF' +~ 1:. BU"TtJ'IIJ|I6v|IGlH¥ v|'l~li"¥$IW<'V 'Eli-'H CF':-3 h "w 1 him iwfﬂllﬁiu EVJII U-II"

within oﬁ&,w%ekgff§m»£odHy, the first reapondant ",ViEfﬂi£%Ct&ﬂ ﬁﬁt tn take any coercive ﬁteps for ,'ihitimting,fegnvery grncaadings until dispasal of uthévx ét§§ 'gé§p1icatian before tha Appellate 'I'r:i.uEm1r;él.""i'he App-allata Tribunal is also directed V ta ﬂiéﬁoae af the stay appliuatiun filed by the 'pétitinner expeditiously.

6. with thasa ubsarvatians, the writ petitimn stands dispoaed of. L. flqyf Iu_j......-----.---

I V 11 war 5-..... ,_..., .1 .. 1.........,._......: rII_._.A...,..°I 1'! 'H a3"ﬂ2§l.l(ﬁ'L.».lJi.'3|..L.'$I_p LBGLJIEU M-Ea'-H '0.-.Lﬂ..L }..n.

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Gcuvarmmant Stanciing Cannes:-ai is parmittad to fJ_'.la llitattlrih :::~f apgazararsce an bahalf of the raspa:jfir:--.';r.i'nj::';c.A4 within 2 maze]-:23.

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Karnataka High Court