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Bombay High Court

Mumbai Metropolitan Region ... vs The Deputy Commissioner Of Income-Tax ... on 13 March, 2019

Bench: Akil Kureshi, Sarang V. Kotwal

                                                                                         2. os wpl 805-811-19.doc

R.M. AMBERKAR
 (Private Secretary)
                         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                                               O.O.C.J.

                                        WRIT PETITION (L) NO. 805 OF 2019
                                                     WITH
                                        WRIT PETITION (L) NO. 811 OF 2019


                       Mumbai Metropolitan Region Development Authority            ..   Petitioner

                                    Versus
                       The Deputy Commissioner of Income Tax
                       (Exemption) 2(1) & Ors.                                     ..   Respondent

                                                    ...................
                        Mr. Jehangir Mistri, Sr. Counsel a/w Mr. Madhur Agrawal i/by Mr.
                         Atul Jasani for the Petitioner
                        Mr. P.A. Narayanan for the Respondent
                                                            ...................



                                                    CORAM        : AKIL KURESHI &
                                                                     SARANG V. KOTWAL, JJ.
                                                     DATE       :    MARCH 13, 2019.

                       P.C.:

1. The petitioner who is common in both the petitions has challenged the order of Commissioner of Income Tax (Exemption) directing the petitioner to deposit 20% of the disputed tax demand pending appeal.

2. In substantially similar factual background in the petitioner's own case being Writ Petition (L) No. 808 of 2019. we have passed following order:-

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2. os wpl 805-811-19.doc
1. The petitioner seeks stay against an order dated 6.3.2019 passed by the Commissioner of Income Tax (Exemptions), Mumbai requiring the petitioner to pay 20% of the disputed tax demand to enjoy stay against further recoveries pending appeal.
2. Learned counsel Mr. Narayanan appearing for the Revenue stated that AST is appearing for the department. He prayed for time.
3. It would prima facie appear that the order of assessment which is in the appeal and which has given rise to the tax demand in question, was passed on 12.3.2015. Since then, at the hands of the Revenue Authorities, till recently when the Commissioner passed the impugned order on 6.3.2019, the petitioner was protected against recoveries. Under the order dated 6.3.2019, the Commissioner has directed the petitioner to deposit 20% tax latest by 12.3.2019 and produce proof of such deposits by 13.3.2019.
4. While, therefore adjourning this petition to 22 nd March, 2019 at the request of the respondent, there shall be stay against recoveries till then.

3. Without recording separate reasons, therefore, let these petitions be also adjourned to 22nd March, 2019. Till then, there shall be no recoveries.

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