The Tax Publishers2020 TaxPub(DT) 4915 (Del-HC) : (2020) 317 CTR 0841

CONSTITUTION OF INDIA, 1950

Article 226 Section 220

If the present writ petition was dismissed at this stage, maximum amount that petitioner can be directed to deposit, pursuant to orders and circulars issued by the CBDT, would be 20% of the remaining demand, therefore, there was no reasonable ground for the revenue to hold the excess amount and the same was directed to be released to the petitioners within four weeks.

Writ petition - Stay of penalty demand subject to payment of 20% of the outstanding demand - Maintainability -

Present petition was filed challenging orders issued by authority whereby the penalty demand for the assessment years 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11 were stayed, subject to payment of 20% of the said amount. Petitioner also sought to restrain authority from initiating recovery of any demand of penalty imposed on the petitioner for the relevant assessment years. Petitioner deposited a sum with department. Held: This Court was of the opinion that even if the present writ petition was dismissed at this stage, maximum amount that petitioner can be directed to deposit, pursuant to orders and circulars issued by the CBDT, would be 20% of the remaining demand. Keeping in view the aforesaid factual scenario, this Court was of the view that there was no reasonable ground for the revenue to hold the excess amount and the same was directed to be released to the petitioners within four weeks.

REFERRED :

FAVOUR : Directions issued.

A.Y. : 2006-07 to 2010-11



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