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W.P.4754 of 2007
M/s Som Distilleiers Ltd. The Asst Commissioner,Income
Tax,Bhopal
17.9.2010
Shri Mukesh Agrawal, Counsel for the petitioner.
Shri Sanjay Lal, Counsel for the respondents.
Petitioner sought following reliefs :
1. To quash the order dated 7.2.2007 passed by
respondent No.1.
2. To quash the notices dated 16.3.2007 passed
under Section 226(3).
3. To quash the notice dated 1.4.2007 issued by
Commisioner, Madhya Pradesh Excise Department.
4. To stay the collection of demand of tax till the
disposal of appeal by respondent No.3.
5. To direct respondent No.4 to hear the appeal of the
petitioner expeditiously.
The case of the petitioner is that against the Block
Assessment Order Annexure P-2 dated 29.12.2006, the
petitioner though has preferred an appeal before the
Commissioner, Income Tax (Appeal), Bhopal but no stay
order has been passed by the said authority. The petitioner
rushed to this Court for seeking aforesaid reliefs.
Learned counsel appearing for the respondents
submitted that against the order Annexure P-2 petitioner’s
appeal alongwith stay application is pending, so the
Commissioner, Income Tax (Appeal), Bhopa be directed to
decide the appeal expeditiously or within a period of 30 days
from today. He may be further directed to consider the
application filed by the petitioner for stay also.
To this, Shri Agrawal, learned counsel for the petitioner
has no objection.
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W.P.4754 of 2007
M/s Som Distilleiers Ltd. The Asst Commissioner,Income
Tax,Bhopal
17.9.2010
Considering the fact that petitioner’s appeal against the
order Annexure P-2 is pending before the
Commissioner,Income Tax (Appeal) Bhopal, we direct the
said authority to dispose of the appeal with following
directions :-
1. The petitioner herein shall move an application within a
period of 15 days from today before the Appellate
Authority to expedite the hearing of the appeal and
stay application if any.
2. If any such prayer is made by the petitioner within a
period of 15 days from today, the Appellate Authority
shall
(Krishn Kumar Lahoti) (Smt. Vimla Jain)
JUDGE JUDGE
vj