Vizovolie Nyekha Vs Union of India And 4 Ors (Gauhati High Court)
Gauhati High Court held that taking recourse to writ petition during pendency of statutory appeal to evade payment of statutory deposit is not permissible. Accordingly, petitioner directed to apply to Commissioner(A) with good and sufficient reason to evade statutory deposit.
Facts- This writ petition is directed against the Assessment Order dated 31.03.2022, whereby for the Assessment Year 2015-2016, proceedings initiated u/s. 147 pursuant to issuance of notice u/s. 148 of the Income Tax Act the assessment was completed by the Assessment Officer in respect of the petitioner and a total amount of Rs. 5,28,13,970/- including tax, interest and penalty and arrears were found to be chargeable against the writ petitioner and a Demand Notice to that effect was raised.
The petitioner, aggrieved by the Assessment Order filed an appeal before the Commissioner’s Office and it is submitted that the appeal is presently pending but no effective order has been passed thereon. Under such circumstances, the writ petition has been filed praying for setting aside the Assessment Order dated 31.03.2022 as well as the consequential Demand Notice.
Conclusion- It appears from the facts urged that the only reason for approaching this Court is to evade payment of the statutory deposit which is prescribed under the Act while preferring the appeal. Such attempt may be made by the petitioner cannot be permitted, more particularly in the manner sought to be done by taking recourse to filing a writ petition before this Court during the pendency of the statutory appeal already filed by the petitioner.
