Sanika Commodities India Pvt Ltd vs Union Of India
2023 Latest Caselaw 10754 Bom

2023:BHC-OS:12104-DB
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                             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 ORDINARY ORIGINAL CIVIL JURISDICTION
                                     WRIT PETITION (L) NO.15964 OF 2023
            Sanika Commodities (India) Pvt. Ltd.             ....Petitioner
                     V/s.
            Union of India and Ors.                          ....Respondents
                                                ----
            Mr. Naresh Jain a/w. Mr. Mahaveer Jain and Ms. Ujjwala Chaturvedi i/b.
            Ms. Neha Anchlia for petitioner.
            Mr. Devvrat Singh for respondents - Revenue.
                                                ----
                                                 CORAM : K. R. SHRIRAM &
                                                         NEELA GOKHALE, JJ.

DATED : 17th OCTOBER 2023

P.C. :

1 Mr. Jain states that after the petition was filed an appeal has

been filed before the Commissioner of Income Tax (Appeals) [CIT(A)].

Mr. Singh states that the matter will be squarely covered by the Judgment

of this Court in Ashok Commercial Enterprises V/s. Assistant Commissioner

of Income Taxation Central Circle - 2(4)1.

2 All grounds are kept open to be raised before the Appellate

Authority.

3 Mr. Jain states that within one week from today they will file a

stay application before the CIT(A). The CIT(A) to dispose the stay

application within four weeks from today and if CIT(A) is satisfied, may

dispose the appeal alongwith the stay application. The order to be passed

shall be a reasoned order dealing with all submissions of petitioner.

            1. 2023 SCC Online Bom. 1889

            Gauri Gaekwad
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                       4                If any coercive step is taken before the disposal of the stay

application, petitioner is at liberty to move the CIT(A) for immediate

hearing of the stay application and the CIT(A) shall dispose the stay

application within two working days thereof by giving a personal hearing to

petitioner.

                       5                Petition disposed.

                       6                We clarify that we have not made any observation on the

                       merits of the matter.




                       (NEELA GOKHALE, J.)                                   (K. R. SHRIRAM, J.)




Signed by: Gauri A. Gaekwad
                        Gauri Gaekwad

Designation: PS To Honourable Judge Date: 17/10/2023 17:44:03