Madhya Pradesh High Court
Satya Narayan Sharma vs The Asstt. Commissioner Of Income Tax ... on 8 November, 2012
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W.P.No. 17145 of 2012
S.N. Sharma Commissioner of Income Tax
08.11.2012
Shri Mukesh Agrawal, Counsel for the appellant.
Shri Sanjay Lal, Counsel for the respondents.
Petitioner has sought following reliefs:
1. To direct the respondent No.1 & 3 to decide the stay applications of the petitioner.
2. To direct respondent No.3 to hear the appeals of the petitioner for the AY 2004- 05 to 2010-11 expeditiously.
3. To issue any other writ, order or direction as this Hon. Court deems just and fair in the facts and circumstances of the case to give relief to the petitioner.
Learned counsel for the petitioner submitted that the petitioner's appeal along with stay applications for the assessment year 2004-05 to 2010-11 are pending before respondent No.3 who may be directed to decide the appeal expeditiously.
Learned counsel for the appellant also submitted that in these appeals prayer of the petitioner for staying recovery proceedings are also pending but these applications have not been considered till date. It is submitted by Shri Agrawal that respondent No.3 may be directed to hear and decide the application for stay and appeal also expeditiously. Reliance is placed to a judgment of Division Bench in W.P. 3488/11.
Shri Lal, learned counsel for the respondent submitted that so far as appeals are concerned, these appeals involves block assessment for 7 assessment years which would take sufficient time as the assessments are to be made as per the search and seizure. It is also submitted by him that the application for stay was not filed alongwith the appeal in the month of January,2012 but they have been filed some where in the month of May,2012
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W.P.No. 17145 of 2012S.N. Sharma Commissioner of Income Tax 08.11.2012 so a reasonable time be allowed to respondent No.3 to consider and decide the aforesaid application and appeal.
Considering the fact that the stay application is pending with respondent No.3 for consideration, we find it appropriate to dispose of this petition with certain directions.
Petitioner to file an application in all the appeals for hearing on stay application and also for early hearing of the appeal. If any such prayer is made by the appellant within a period of two weeks before respondent No.3, respondent No.3 shall consider and decide the application for stay expeditiously as far as possible within a period of 30 days from the date of such applications.
So far as the appeals are concerned, the respondent No.3 shall make an endeavour to decide the aforesaid appeals expeditiously as far as possible within a period of four months, as stated by Shri Lal. So far as the recovery against the petitioner is concerned. It is directed that for a period of one month or till the decision on the applications, whichever is later, no coercive action shall be taken against the petitioner for enforcing recovery in question.
With the aforesaid directions, this application is disposed of.
(Krishn Kumar Lahoti) (Smt. Vimla Jain)
Judge Judge
vj