Punjab-Haryana High Court
State Bank Of Patiala vs Chief Commissioner Of Income Tax And Ors on 13 October, 2014
Bench: Rajive Bhalla, Amit Rawal
CWP-1994-2014 [1]
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CWP-1994-2014
Date of decision: 13.10.2014
State Bank of Patiala ..... Petitioner
VERSUS
The Chief Commissioner of
Income Tax, Chandigarh and others ..... Respondents
CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA
HON'BLE MR. JUSTICE AMIT RAWAL
Present: Mr.Sanjay Bansal, Senior Advocate, with
Ms.Rajni Pal, Advocate, for the petitioner.
Ms.Savita Saxena, Advocate, for the respondents.
*******
RAJIVE BHALLA, J. (ORAL)
The petitioner-State Bank of Patiala, is before us, challenging orders dated 30.09.2013, 21.01.2014 and 24.01.2014, passed from time to time by respondents No.1 to 3, and praying that appeals commencing from assessment years 2008-09 to 2010-11 may be decided forthwith.
Counsel for the petitioner submits that the petitioner has deposited Rs.40 crores, Rs.20 crores has been adjusted by the respondents and the petitioner is ready to deposit Rs.15 crores. The Commissioner of Income Tax (Appeals), Patiala, may, therefore, be directed to decide the appeals for assessment years 2008-09 to 2010- 11 within such period as this Court may deem appropriate.
CWP-1994-2014 [2] Counsel for the revenue submits that the Commissioner of Income Tax (Appeals), Patiala, has called for a remand report from the assessing officer and as soon as the report is received, the appeals would be decided but as far as the amount to be deposited/paid, no relief should be granted to the petitioner.
We have heard counsel for the parties and are rather surprised that appeals pertaining to assessment years 2008-09 to 2010-11 are still pending adjudication. However, without expressing any opinion on the delay in disposing of these appeals or merits of the controversy, the petitioner having deposited Rs.40 crores and Rs.20 crores having been adjusted, the writ petition is disposed of by directing the Commissioner of Income Tax (Appeals), Patiala, to decide the appeals filed by the petitioner for assessment years 2008- 09 to 2010-11, within three months from receipt of a certified copy of this order, subject however, to the petitioner depositing Rs.15 crores within fifteen from today.
[ RAJIVE BHALLA ]
JUDGE
13.10.2014 [ AMIT RAWAL ]
Shamsher S.Sabharwal JUDGE
SHAMSHER SINGH
2014.10.14 16:46
I attest to the accuracy and
authenticity of this document
Chandigarh