Madhao Saran Vs. Inspecting Assistant Commissioner of Income-tax

Madhao Saran vs inspecting Assistant Commissioner of Income-tax

Type Court Judgment Court Allahabad Decided Mar 06, 1986

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Citation: sooperkanoon.com/472363
Court: Allahabad High Court
Judge: A. Banerji and ;A.P. Misra, JJ.
Decided On: Mar 06, 1986
Case Number: Civil Misc. Writ Petition No. 326 of 1986
Subject: Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Direct Taxation
Acts & sections: Constitution of india - Article 226

Parties & Advocates

Appellant / Petitioner

Madhao Saran

Respondent

inspecting Assistant Commissioner of Income-tax

Legal References

Acts: Constitution of india - Article 226
Reported In: [1987]163ITR673(All)

Excerpt

- 1. one of the questions that arise in this writ petition is whether this court should restrain the respondent from realising a sum of rs. 1,76,282 from the petitioner in a writ petition while a reference proceeding is pending. in view of the decision of their lordships of the supreme court in the case of cit v. bansi dhar & sons : [1986]157itr665(sc) , wherein it was held that 'in an appropriate case, if the assessee feels that a stay of recovery pending disposal of the reference is necessary or is in the interest of justice, then the assessee is entitled to apply before the appellate authority to gran a stay until disposal of reference by the high court or until such time as the appellate authority thought fit'. we are of the opinion that the petitioner can approach the appellate authority for appropriate orders and this petition under article 226 of the constitution is not an appropriate forum or remedy. with these observations, this writ petition is dismissed.

Full Judgment

1. One of the questions that arise in this writ petition is whether this court should restrain the respondent from realising a sum of Rs. 1,76,282 from the petitioner in a writ petition while a reference proceeding is pending. In view of the decision of their Lordships of the Supreme Court in the case of CIT v. Bansi Dhar & Sons : [1986]157ITR665(SC) , wherein it was held that 'in an appropriate case, if the assessee feels that a stay of recovery pending disposal of the reference is necessary or is in the interest of justice, then the assessee is entitled to apply before the appellate authority to gran a stay until disposal of reference by the High Court or until such time as the appellate authority thought fit'. We are of the opinion that the petitioner can approach the appellate authority for appropriate orders and this petition under Article 226 of the Constitution is not an appropriate forum or remedy. With these observations, this writ petition is dismissed.

Same Court & Year Allahabad · 1986 Same Parties Madhao Saran vs inspecting Assistant Commissioner of Income-tax Same Subject Direct Taxation Same Judge A. Banerji and ;A.P. Misra, JJ. Acts & Sections Constitution of india - Article 226

Direct Taxation