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Documents citing Lg Electronics India Pvt. Ltd., New ... vs Pr.Cit- 5, New Delhi on 27 January, 2022

Essar Enterprises vs Central Board Of Direct Taxes ..... ... on 5 December, 2023

7. In view of such position, since the CBDT guidelines basing upon which 20% of the demand amount has been raised to grant stay, that is not conclusive one. Rather it is an administrative circular which operates as a fetter on the Commissioner, who is a quasi judicial authority, he has to act in accordance with the provisions of law. Therefore, the outright rejection to grant stay of demand raised for the assessment year 2018-19 by the Principal commissioner of Income Tax, Sambalpur vide order dated 26.10.2023 under Annexure-1 cannot be sustained in the eye of law. Therefore, the order dated 26.10.2023 under Annexure-1 passed by the Principal commissioner of Income Tax, Sambalpur is liable to be quashed and is hereby quashed. Accordingly, this Court remits the matter to the Principal commissioner of Income Tax, Sambalpur to rehear the case of the petitioner in consonance Page 3 of 4 with the direction of the apex Court in LG Electronics India Pvt. Ltd. (supra) and pass appropriate order after giving opportunity of hearing to all the parties.
Orissa High Court Cites 2 - Cited by 0 - Full Document

Indira Gandhi Institute Of vs Central Board Of Direct Taxes ..... ... on 6 December, 2023

7. In view of such position, since the CBDT guidelines basing upon which 20% of the demand amount has been raised to grant stay, that is not conclusive one. Rather it is an administrative circular which operates as a fetter on the Commissioner, who is a quasi judicial authority, he has to act in accordance with the provisions of law. Therefore, the outright rejection to grant stay of demand raised for the assessment year 2018-19 by the Commissioner of Income Tax (Exemption), Hyderabad vide order dated 30.10.2023 under Annexure-1 cannot be sustained in the eye of law. Therefore, the order dated 30.10.2023 under Annexure-1 passed by the commissioner of Income Tax (Exemption), Hyderabad is liable to be quashed and is hereby quashed. Accordingly, this Court remits the matter to the Page 3 of 4 Commissioner of Income Tax (Exemption), Hyderabad to rehear the case of the petitioner in consonance with the direction of the apex Court in LG Electronics India Pvt. Ltd. (supra) and pass appropriate order after giving opportunity of hearing to all the parties.
Orissa High Court Cites 2 - Cited by 0 - Full Document

Essar Enterprises vs Central Board Of Direct Taxes on 28 June, 2024

4. Mr. R.P. Kar, learned Senior Counsel appearing along with Mr. C. Parida, learned counsel for the petitioner vehemently contended that this is the second journey of the petitioner to this Court. Earlier, the petitioner had approached this Court by filing W.P.(C) No.38476 of 2023 and this Court taking into consideration the grievance made by the petitioner, vide order dated 05.12.2023, passed order relying upon the judgment passed by the Delhi High Court in the case of LG Electronics India Private Limited v. PR. Commissioner of Income Tax and others (W.P.(C) No.6778 of 2017, disposed of on 08.08.2017). The said judgment was challenged by Page 1 of 3 the Department before the apex Court by filing Civil Appeal No.6850 of 2018 (arising out of SLP (C) No. 19827 of 2018 @ Diary No. 18927 of 2018) and the apex Court, vide order dated 20.07.2018, passed the following orders:-
Orissa High Court Cites 1 - Cited by 0 - Full Document

Surya Debata vs Principal Commissioner Of Income .... ... on 25 July, 2022

In view of the order dated 8th August, 2017 in W.P.(C) No.6778 of 2017 (LG Electronics India Private Limited v. Pr. Commissioner of Income Tax) of the Delhi High Court, which has been affirmed by the Supreme Court of India by the order dated 20th July, 2018 in Civil Appeal No.6850 of 2018 (Principal Commissioner of Income Tax v. M/s. LG Electronics India Pvt. Ltd.), the impugned order of the Principal Commissioner of Income Tax (PCIT) in the present case is set aside and the matter is remanded to the Principal Commissioner of Income Tax-I, Bhubaneswar for a fresh decision without insisting on a minimum 20% deposit. The Principal Commissioner of Income Tax-I, Bhubaneswar will after hearing the Petitioner pass a fresh order not later than 12th September, 2022.
Orissa High Court Cites 1 - Cited by 0 - S K Panigrahi - Full Document

Sanjay Kumar Bijay Kumar vs Principal Commissioner Of Income .... ... on 25 July, 2022

In view of the order dated 8th August, 2017 in W.P.(C) No.6778 of 2017 (LG Electronics India Private Limited v. Pr. Commissioner of Income Tax) of the Delhi High Court, which has been affirmed by the Supreme Court of India by the order dated 20th July, 2018 in Civil Appeal No.6850 of 2018 (Principal Commissioner of Income Tax v. M/s. LG Electronics India Pvt. Ltd.), the impugned order of the Principal Commissioner of Income Tax (PCIT) in the present case is set aside and the matter is remanded to the Principal Commissioner of Income Tax-I, Bhubaneswar for a fresh decision without insisting on a minimum 20% deposit. The Principal Commissioner of Income Tax-I, Bhubaneswar will after hearing the Petitioner pass a fresh order not later than 12th September, 2022.
Orissa High Court Cites 1 - Cited by 0 - S K Panigrahi - Full Document

Prafulla Kumar Mohapatra vs Principal Commissioner Of Income .... ... on 25 July, 2022

In view of the order dated 8th August, 2017 in W.P.(C) No.6778 of 2017 (LG Electronics India Private Limited v. Pr. Commissioner of Income Tax) of the Delhi High Court, which has been affirmed by the Supreme Court of India by the order dated 20th July, 2018 in Civil Appeal No.6850 of 2018 (Principal Commissioner of Income Tax v. M/s. LG Electronics India Pvt. Ltd.), the impugned order of the Principal Commissioner of Income Tax (PCIT) in the present case is set aside and the matter is remanded to the Principal Commissioner of Income Tax-I, Bhubaneswar for a fresh decision without insisting on a minimum 20% deposit. The Principal Commissioner of Income Tax-I, Bhubaneswar will after hearing the Petitioner pass a fresh order not later than 12th September, 2022.
Orissa High Court Cites 1 - Cited by 0 - S K Panigrahi - Full Document
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