Writ Petition No. 2251 of 2015. Case: Cenzer Industries Ltd. Vs The Income Tax Officer 5(1)(3) and Ors.. Bombay High Court

Case NumberWrit Petition No. 2251 of 2015
Party NameCenzer Industries Ltd. Vs The Income Tax Officer 5(1)(3) and Ors.
CounselFor Appellant: Deepak Tralshawalla i/b V.S. Hadade, Advs. and For Respondents: S.V. Bharucha, Adv.
JudgesM. S. Sanklecha and B. P. Colabawalla, JJ.
IssueConstitution of India - Article 226; Income Tax Act, 1961 - Section 226(3)
Judgement DateJanuary 13, 2016
CourtBombay High Court


  1. This Petition under Article 226 of the Constitution of India challenges order dated 27th August 2012 of the Commissioner of Income Tax refusing to grant stay, orders dated 13th November 2013 under section 226(3) of the Income Tax Act 1961 attaching the Petitioners' various bank accounts and recovery of tax by the Revenue taking six post dated cheques aggregating to Rs.1.20 crores. This Petition was filed as Petitioners' Miscellaneous Application dated 15th July 2013 seeking to rectify the order dated 12th June 2013 of the Income Tax Appellate Tribunal (Tribunal) which was pending with the Tribunal. Mr. Deepak Tralshawalla, learned counsel appearing for the Petitioners states that the Miscellaneous Application has now been dismissed. In the above view, it is clear that the amounts deducted are payable today subject to the result of the appeal filed from the orders of the Tribunal which are adverse to them. Therefore, the reliefs as sought for do not survive.

  2. The Petitioners had given to the Office of the Revenue six post-dated cheques, aggregating to Rs.1.20 crores towards the recovery of tax dues of which the details are as under:-

  3. The Revenue has already encashed cheques at Sr.Nos.1 to 3 above. So far as Serial Nos. 4 to 6 were concerned, it was the Petitioners' case that Miscellaneous Application in respect of the order of the Tribunal dated 12-6-2013 which was adverse to the Petitioners and awaiting disposal. Therefore, this Court by order...

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