M/S The Sandur Manganese And Iron Ores ... vs The Deputy Commissioner Of Income Tax, on 10 December, 2012

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Karnataka High Court

M/S The Sandur Manganese And Iron Ores ... vs The Deputy Commissioner Of Income Tax, on 10 December, 2012

Bench: H.N.Nagamohan Das

                           :1:




           IN THE HIGH COURT OF KARNATAKA
              CIRCUIT BENCH, AT DHARWAD

     DATED THIS THE 10TH DAY OF DECEMBER, 2012

                        BEFORE

     THE HON'BLE MR.JUSTICE H.N.NAGAMOHAN DAS

            W.P. Nos. 64362-64364/2012 (T-IT)

BETWEEN:

M/S. THE SANDUR MANGANESE &
IRON ORES LTD.,
LAKSHMIPUR, SANDUR,
R/BY ITS CHAIRMAN & MANAGING DIRECTOR,
SRI. S.Y. GHORPADE, S/O. Y.R. GHORPADE
AGE: 72 YEARS.
                                       ... PETITIONER

(BY SRI : H.R. KAMBIYAVAR, ADVOCATE)

AND :

1.   THE DEPUTY COMMISSIONER OF INCOME TAX,
     CIRCLE-I, AAYAKAR BHAVAN,
     STAFF ROAD, FORT,
     BELLARY RANGE, BELLARY-583101.

2.   THE CHIEF COMMISSIONER OF INCOME TAX,
     C.R. BUILDING, NAVANAGAR,
     HUBLI-580 025.
                                  ... RESPONDENTS

(BY SRI : Y. V. RAVIRAJ, ADVOCATE)

     THESE WRIT PETITIONS ARE FILED UNDER
ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA
PRAYING TO QUASH THE COMMUNICATION OF THE 2ND
                                :2:




RESPONDENT          IN                 FILE        NO.STAY
PETITION/CCIT/HBL/2011-12,                DATED:09/05/2012
(ANNEXURE-J) AND ETC.

    THESE PETITIONS COMING ON FOR PRELIMINARY
HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

                              ORDER

For the assessment year 2007-08 and 2008-09 the appeals filed by petitioner are pending before the respondent

- Commissioner. Further it is brought to my notice that the respondent - Commissioner heard the matter in part on several hearing dates. When the matter stood at that stage, now the respondents have sent the impugned notice at Annexure-J directing to pay certain amounts as promised by the petitioner. In the circumstances, the respondent - Commissioner is hereby directed to expedite the matter and to dispose the appeals in accordance with law. Till the disposal of the appeals, no coercive steps shall be taken against the petitioner for recovery of tax.

2. For the assessment year 2009-10 the petitioner is at liberty to make necessary and fresh stay application before the respondent - Commissioner, where the :3: rectification proceedings are pending. It is brought to my notice that the issue relating to investment on afforestation is held against the revenue. In such an event, the respondent - Commissioner to pass appropriate orders on the stay application to be filed by the petitioner for the assessment year 2009-10. Accordingly, the writ petitions are hereby disposed of.

Sd/ JUDGE hnm/

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