Case Law Details
The assessee filed appeals before the Commissioner (Appeals) against the assessment orders for AYs- 2004- 05 to 2008-09. Though the appeals were ripe for hearing and the appellate authority had already posted the appeals for hearing on different dates, the AO without considering the pendency of the appeals issued demand notices and took steps for attachment of the assessee’s bank account. The assessee filed a Writ Petition to challenge the recovery action which was opposed by the department on the ground that the assessee had repeatedly sought adjournment of the hearing of the appeals. HELD allowing the Petition:
(i) The appellate authority is directed to dispose of the appeals at the earliest possible, after affording an opportunity of hearing to the assessee, at any rate within a period of one month from the date of receipt of a copy of the Court’s judgment;
(ii) Till such time orders are passed by the appellate authority, recovery steps shall be kept in abeyance;
(iii) If there is any non-cooperation from the part of the assessee, the appellate authority is at liberty to finalize the appeals without providing any further opportunity of hearing.
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THERE SHOULD BE SOME CONNECTION BETWEEN MPs TOTAL SELLERIS & EXAMTED INCOME OF INDIVIDUAL FROM TEX. IT SHOULD BE SOME % MORE THEN MPs SELLERIS AS WE HAVE TO WORK.
E-filing Acknowledgement Number: 79189650300709 date 30/07/2009 – PAN : AGVPM0938Q
Receipt NO. 897001. Date of receipt at Bangalore: 17/08/2009.
Sir,
I have been given survival benefits u/s 17-B of the Industrial Disputes Act 1947, by an Order of Hon’ble High Court of Delhi, from the date of award of labour court, i.e. from 1.8.2006 to 31.01.09. In order to harass me and cause all sorts of hardships, the employer deducted Income Tax at flat rate. Finality of the case has not reached.
I submitted ITR-1 for refund of the amount of tax deducted. I had been without job eversince my illegal termination from 17.07.2002 and has been depending upon others for survival and I had incurred heavy debt and I have to liquidate the debt.
In the circumstances, if I am paid the refund at the earliest, it will help me and relieve me a lot.
Thank you.
V.N.K. Menon