Uma Kant Samal. Vs. the Asstt. Commissioner of Income Tax. - Court Judgment

SooperKanoon Citationsooperkanoon.com/919140
CourtAllahabad High Court
Decided OnApr-25-2011
Case NumberWP No.6647/11 and WP No.6649/11
JudgeKrishn Kumar Lahoti; Smt.S.Shrivastava, JJ.
AppellantUma Kant Samal.
RespondentThe Asstt. Commissioner of Income Tax
Excerpt:
1. this order shall decide wp no.6647/2011 and wp no.6649/2011 in which facts and relief prayed by the petitioner are similar. 2. for the convenience, facts are taken from w.p.no.6647/2011. the contention of the petitioner is that against the assessment order passed by respondent no.1, the petitioner herein has filed an appeal before respondent no.3 which is pending. the petitioner has also moved an application before respondent no.3 for staying the operation of assessment order passed by respondent no.1. 3. the aforesaid application is stated to be pending since 25 th january, 2011. 4. it is submitted by the petitioner that respondent no.3 be directed to decide the application expeditiously. 5. shri sanjay lal, appearing for the respondents, submitted that if an application is moved by the petitioner for expeditious hearing of the aforesaid application, respondent no.3 shall hear and decide the application for stay within 10 days from the date of filing of the aforesaid. 6. the prayer is not opposed by the learned counsel for the petitioner. 7. in view of the aforesaid, this petition is disposed of finally with the following directions: 8. if the petitioner files an application for expeditious hearing of the stay application, the respondent no.3 shall hear and decide the application within ten days from the date of filing of the application. 9. certified copy as per rules.
Judgment:

1. This order shall decide WP No.6647/2011 and WP No.6649/2011 in which facts and relief prayed by the petitioner are similar.

2. For the convenience, facts are taken from W.P.No.6647/2011. The contention of the petitioner is that against the assessment order passed by respondent no.1, the petitioner herein has filed an appeal before respondent no.3 which is pending. The petitioner has also moved an application before respondent no.3 for staying the operation of assessment order passed by respondent no.1.

3. The aforesaid application is stated to be pending since 25 th January, 2011.

4. It is submitted by the petitioner that respondent no.3 be directed to decide the application expeditiously.

5. Shri Sanjay Lal, appearing for the respondents, submitted that if an application is moved by the petitioner for expeditious hearing of the aforesaid application, respondent no.3 shall hear and decide the application for stay within 10 days from the date of filing of the aforesaid.

6. The prayer is not opposed by the learned counsel for the petitioner.

7. In view of the aforesaid, this petition is disposed of finally with the following directions:

8. If the petitioner files an application for expeditious hearing of the stay application, the respondent no.3 shall hear and decide the application within ten days from the date of filing of the application.

9. Certified copy as per Rules.