(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. Tanvish Bhatt, learned counsel appearing for M/s. Wadia and Ghandy & Company for the petitioner and Mr. Sudhir Mehta, learned Standing Counsel appearing for the revenue.
Learned counsel Mr. Tanvish Bhatt submitted that against the assessment order dated 30.12.2011, the petitioner filed an appeal before the Commissioner of Income-tax (Appeals-2) on 24.01.2012. Along with the Assessment Order, the petitioner also received demand notice under Section 156 of the Act on 30.12.2011 to the tune of Rs.5,08,12,640/-. During pendency of the said appeal, the petitioner filed an application on 30.1.2012 under Section 220 (6) of the Act before the respondent No.1 for staying the tax demand of Rs.5,08,12,640/- made in pursuance of the assessment order. For establishing the bonafides, the petitioner also deposited 10% amount of the demand.
Thereafter, the Assessing Officer vide order dated 10.2.2012 came to the conclusion that the petitioner is required to deposit 50% of the demand on or before 25.2.2012. Accordingly, the petitioner has deposited 50% of the demanded tax on 22.2.2012. Thereafter, it appears that the Assessing Authority has reviewed his order and by order dated 15.2.2012 directed the petitioner to deposit 100% amount which was demanded as tax.
In our opinion, once the Assessing Officer has passed an order for depositing 50% amount of tax demanded from the petitioner and since the same was deposited by the petitioner, it was not open to the Assessing Officer to review his order and direct to deposit 100% amount of tax demanded from the petitioner while the appeal is pending before the Commissioner of Income-tax (Appeals).
This writ petition is disposed of with a direction that till the decision of the appeal by the Commissioner of Income-tax (Appeals), further 50% amount demanded by the Assessing Officer by order dated 15.2.2012 shall remain in abeyance which shall be subject to the decision in appeal or any order passed by the Appellate Authority or by the Tribunal. Notice discharged. There shall be no order as to costs.
Sd/-
[V.
M. SAHAI, J.] Sd/-
[N.
V. ANJARIA, J.] Savariya Top