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Judgment
Badar Durrez Ahmed, J.
CM 6265/2010 & CM 6271/2010
Allowed subject to all just exceptions.
WP (C) 3115/2010 & WP (C) 3119/2010
These writ petitions have been filed seeking quashing of orders dated 05.01.2010 and 11.02.2010 passed by the Commissioner of Income Tax ejecting the stay applications filed by the petitioner. The original assessments made in respect of the petitioner had been set aside by the Income Tax Appellate Tribunal and the same were remanded to the Assessing Officer for de novo assessment. Consequent thereto the Assessing Officer, according to the learned counsel for the petitioner, has virtually repeated the original assessment orders. An application u/s 220(6) for stay was moved before the Assessing Officer which was rejected. Thereafter, the petitioners filed the applications invoking the revisional powers of Commissioner of Income Tax u/s 264 of the Income Tax Act, 1961, seeking stay of the demand consequent upon the assessment orders. The same were rejected firstly by the order dated 05.01.2010 and once again by the order dated 11.02.2010, as the petitioners were not coming forth with a payment plan. We are not inclined to interfere with those orders.
The petitioners'' second contention was that while the stay has not been granted to the petitioners, the appeals filed by the petitioners are also not being heard for one reason or the other. He requests that at least hearing of the appeals be expedited. We have also heard the counsel for the respondent, who assured this Court that the appeals would be disposed of within six weeks. We note that the appeals were filed sometime in January, 2009. We make it clear that the petitioners shall not seek any adjournment before the Commissioner of Income Tax (Appeals). The petitioners shall also cooperate with the said Commissioner of Income Tax (Appeals) in the appeal proceedings.
We feel that, in view of the statement made by the learned counsel for the respondent that the appeals would be disposed of within six weeks, we are not required to pass any further directions in these writ petitions. The same stand disposed of. All pending applications also stand disposed of.
Dasti to both the parties.