{"id":51582,"date":"2010-09-17T00:00:00","date_gmt":"2010-09-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-som-distilleries-pvt-ltd-vs-the-asstt-commissioner-of-income-on-17-september-2010"},"modified":"2017-10-09T04:14:44","modified_gmt":"2017-10-08T22:44:44","slug":"ms-som-distilleries-pvt-ltd-vs-the-asstt-commissioner-of-income-on-17-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-som-distilleries-pvt-ltd-vs-the-asstt-commissioner-of-income-on-17-september-2010","title":{"rendered":"M\/S Som Distilleries Pvt.Ltd. vs The Asstt. Commissioner Of Income &#8230; on 17 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">M\/S Som Distilleries Pvt.Ltd. vs The Asstt. Commissioner Of Income &#8230; on 17 September, 2010<\/div>\n<pre>                                                                1.....\n\n\n\n                      W.P.4754 of 2007\n\nM\/s Som Distilleiers Ltd.               The Asst Commissioner,Income\n                                        Tax,Bhopal\n\n\n17.9.2010\n\n       Shri Mukesh Agrawal, Counsel for the petitioner.\n       Shri Sanjay Lal, Counsel for the respondents.<\/pre>\n<p>       Petitioner sought following reliefs :\n<\/p>\n<p>       1.      To quash the order dated 7.2.2007 passed by<br \/>\n            respondent No.1.\n<\/p>\n<p>       2.      To quash the notices dated 16.3.2007 passed<br \/>\n            under Section 226(3).\n<\/p>\n<p>       3. To quash the notice dated 1.4.2007 issued by<br \/>\n            Commisioner, Madhya Pradesh Excise Department.\n<\/p>\n<p>       4. To stay the collection of demand of tax till the<br \/>\n            disposal of appeal by respondent No.3.\n<\/p>\n<p>       5. To direct respondent No.4 to hear the appeal of the<br \/>\n            petitioner expeditiously.\n<\/p>\n<p>The case of the petitioner is that against the Block<br \/>\nAssessment Order            Annexure P-2 dated 29.12.2006, the<br \/>\npetitioner though has preferred an appeal before the<br \/>\nCommissioner, Income Tax (Appeal), Bhopal but no stay<br \/>\norder has been passed by the said authority. The petitioner<br \/>\nrushed to this Court for seeking aforesaid reliefs.\n<\/p>\n<p>       Learned     counsel     appearing    for   the   respondents<br \/>\nsubmitted that against the order Annexure P-2 petitioner&#8217;s<br \/>\nappeal alongwith stay application is pending, so the<br \/>\nCommissioner, Income Tax (Appeal), Bhopa be directed to<br \/>\ndecide the appeal expeditiously or within a period of 30 days<br \/>\nfrom today. He may be further directed to consider the<br \/>\napplication filed by the petitioner for stay also.\n<\/p>\n<p>       To this, Shri Agrawal, learned counsel for the petitioner<br \/>\nhas no objection.\n<\/p>\n<p>                                                                 2&#8230;..\n<\/p>\n<p>                      W.P.4754 of 2007<\/p>\n<p>M\/s Som Distilleiers Ltd.               The Asst Commissioner,Income<br \/>\n                                        Tax,Bhopal<\/p>\n<p>17.9.2010<\/p>\n<p>        Considering the fact that petitioner&#8217;s appeal against the<br \/>\norder      Annexure         P-2    is    pending      before     the<br \/>\nCommissioner,Income Tax (Appeal) Bhopal, we direct the<br \/>\nsaid authority to dispose of the appeal with following<br \/>\ndirections :-\n<\/p>\n<blockquote><p>     1. The petitioner herein shall move an application within a<br \/>\n        period of 15 days from today before the Appellate<br \/>\n        Authority to expedite the hearing of the appeal and<br \/>\n        stay application if any.<\/p><\/blockquote>\n<p>     2. If any such prayer is made by the petitioner within a<br \/>\n        period of 15 days from today, the Appellate Authority<br \/>\n        shall<\/p>\n<p> (Krishn Kumar Lahoti)                          (Smt. Vimla Jain)<br \/>\n      JUDGE                                        JUDGE<br \/>\nvj\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court M\/S Som Distilleries Pvt.Ltd. vs The Asstt. Commissioner Of Income &#8230; on 17 September, 2010 1&#8230;.. 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-51582","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Som Distilleries Pvt.Ltd. vs The Asstt. 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