Sunair Hotels Ltd. vs Union Of India (Uoi) And Ors.
2003 Latest Caselaw 1084 Del

Citation : 2003 Latest Caselaw 1084 Del
Judgement Date : 29 September, 2003

Delhi High Court

Sunair Hotels Ltd. vs Union Of India (Uoi) And Ors. on 29 September, 2003

Equivalent citations: (2004) 186 CTR Del 540

Bench: D Jain, M B Lokur

ORDER

1. Mr. Garg, learned counsel for the petitioner has placed before us a copy of an order dt. 26th Sept., 2003, whereby the following directions issued by the CIT, Central-I, New Delhi, have been communicated to the petitioner :

"While the assessed may not be required to pay any further amount for the present, in order to safeguard the interest of Revenue, the AO/TRO will be free to attach the immovable properties of the assessed by issue of notices under IRCP-I and ITCP-16. However, no further action would be taken by them in the matter till disposal of appeal by CIT(A).

This order will be reviewed after 31st Dec., 2003 or after disposal of first appeal, whichever is earlier, or on change of material facts."

2. In view of the afore-extracted order of the CIT staying further action in regard to the recovery of the remaining demands, we are of the view that no further orders are called for in this writ petition.

3. Accordingly, we dispose of the writ petition with a direction that if the CIT chooses to review the said order for any reason, which is likely to affect the petitioner adversely, the petitioner shall be granted two weeks time to take recourse to an appropriate remedy, as may be available in law, before the order passed by the CIT is implemented.