Vill. Trilokpur vs Lg Electronics India (P) Ltd.
2021 Latest Caselaw 5022 HP

    IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA

                ON THE 22nd DAY OF OCTOBER, 2021




                                                      .
                            BEFORE





           HON'BLE MR. JUSTICE MOHAMMAD RAFIQ,

                        CHIEF JUSTICE





                               &

                  HON'BLE MS. JUSTICE SABINA





             CIVIL WRIT PETITION No. 3682 of 2021

          Between:

          SHREE MAHAMAYA

          BALASUNDRIJI TRILOKPUR
          TEMPLE TRUST THROUGH
          ITS OFFICIAL TRUSTEE­SUB­


          DIVISIONAL MAGISTRATE
          NAHAN CUM JOINT
          COMMISSIONER (TEMPLE)




          VILL. TRILOKPUR,
          P.O. KALA AMB,





          DISTT. SIRMAUR,
          H.P. ­ 173 030.





                                               ...PETITIONER

          (BY MR. ABHIMANYU JHAMBA
          & MR. SHIVAM PRASHAR,
          ADVOCATES)

          AND

     1.   NATIONAL E­ASSESSMENT
          CENTRE (NATIONAL FACELESS
          ASSESSMENT CENTRE)




                                     ::: Downloaded on - 31/01/2022 23:13:03 :::CIS
                                    2



          ROOM NO. 401,
          2nd FLOOR,
          E­RAMP JAWAHARLAL
          NEHRU STADIUM




                                                             .
          DELHI­110 003,





          THROUGH INCOME
          TAX OFFICER





    2.    ASSISTANT COMMISSIONER
          OF INCOME TAX (EXEMPTION)
          CR BUILDING,
          HIMALAYA MARG,





          SECTOR 17E,
          CHANDIGARH - 160 017.

                                                       ...RESPONDENTS

          (BY MR. VINAY KUTHIALA,

          SENIOR ADVOCATE, WITH
          MS. VANDANA KUTHIALA,
          ADVOCATE)



             This Civil Writ Petition coming on for admission this




    day, Hon'ble Mr. Justice Mohammad Rafiq, passed the





    following:
                               ORDER

This writ petition has been filed by petitioner­Shree

Mahamaya Balasundriji Trilokpur Temple Trust, challenging the

demand notice, dated 18th June, 2021, seeking to stay the demand of

₹ 4,62,72,575/­ till the disposal of the appeal pending before the

Commissioner of Income Tax (Appeals).

2. The learned counsel for the petitioner, at the outset,

submitted that the revenue­DCIT/ACIT (E) (C­2), Chandigarh, has

.

passed an order on 30th July, 2021, granting facility of installments

to the petitioner in terms of the Central Board of Direct Taxes

Instruction No. 1914 and the judgment of the Hon'ble Supreme

Court in the case of Principal Commissioner of Income Tax & ors.

Versus LG Electronics India (P) Ltd., reported in (2018) 3 CTR (SC)

r to 649, requiring the petitioner­assessee to deposit 15% of the total

demand, i.e. ₹ 69,40,886/­ in the following terms:

"3. Therefore, considering the CBDT instruction No. 1914 dated 02.02.1993 and The Hon'ble Supreme Court Judgment in the case of Principal

Commissioner of Income Tax & ORS. Vs LG Electronics India (P) LTD in (2018) 303 CTR (SC)

649, the assessee is asked to deposit 15% of the

total demand i.e. Rs. 69,40,886/­ (15% of Rs. 4,62,72,575/­) in the following manner:­

Rs. 20,00,000 to be deposited by 06.08.2021 (out of this Rs. 5,00,000/­ has been deposited vide challan No. 02855 dated 15.07.2021) and the remaining Rs. 49,40,886/­ (Rs. 69,40,886/­ minus Rs. 20,00,000/­) to be deposited in 18 equal monthly installments w.e.f. 06.08.2021.

The remaining demand is stayed till disposal of first appeal subject to payment of installments as mentioned above."

.

3. The learned counsel for the petitioner further submitted

that the outstanding installments, if any, shall be positively

deposited within a period of fifteen days, failing which the

respondents will be free to proceed against the petitioner in the

manner they deem fit.

4. to In view of the statement made by the learned counsel for

the petitioner, the matter need not be decided on merits. In case the

petitioner fails to deposit the due installments on time, the

respondents would be free to proceed against him in accordance with

law.

5. The petition is, accordingly, disposed of, so also the

pending miscellaneous applications, if any.

( Mohammad Rafiq ) Chief Justice

( Sabina ) Judge October 22, 2021 ( rajni )