C M J FOUNDATION Vs. UNION OF INDIA AND OTHERS

JUDGEMENT

(1.) Having heard the learned counsel for the petitioner and having perused the material placed on record, we are unable to find any ground or reason to entertain this writ petition.

(2.) It appears that the remaining outstanding amount under the said Assessment Order is to the tune of Rs.710.89 lakhs against the petitioner; and the Assistant Commissioner of Income Tax, Shillong, by his notice dated 09.11.2015, called upon the petitioner to make payment thereof within a fortnight while stating that upon petitioner's failure to do so, appropriate proceedings shall be initiated. The petitioner responded to the said notice by its communication dated 10.11.2015 (Annexure-VI) to the effect that an appeal had already been filed before the Commissioner of Income Tax (Appeals), Shillong against the aforesaid order dated 31.03.2015; and the demand be kept in abeyance until disposal of the appeal. It appears further that though there had not been any interim order in the appeal but, the Assistant Commissioner of Income Tax, by his subsequent communication dated 19.11.2015, called upon the petitioner to make payment of at least 50% of the total demand and reiterated the proposition of adopting appropriate proceedings upon its failure to do so.

(3.) It rather surprising that although this writ petition has never been entertained and the respondents have never been called upon to answer, yet the respondents No.1 to 5 have chosen to file a detailed affidavit-in-opposition, seeking to justify the Assessment Order as also the demand notices in question.