IN THE SUPREME COURT OF INDIA <\/p>\n
CIVIL APPELLATE JURISDICTION <\/p>\n
CIVIL APPEAL NO. 6850 OF 2018 <\/p>\n
(Arising out of SLP (Civil) No.19027 of 2018
\n@ Diary No.18927 of 2018) <\/p>\n
PRINCIPAL COMMISSIONER OF INCOME TAX 5 & ORS. … Appellant(s) <\/p>\n
Versus <\/p>\n
M\/S. LG ELECTRONICS INDIA PVT. LTD. … Respondent(s) <\/p>\n
O R D E R <\/p>\n
Delay condoned. <\/p>\n
Leave granted. <\/p>\n
Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant, and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner since it is a quasi judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual cases, to grant deposit orders of a lesser amount than 20%, pending appeal. <\/p>\n
The appeal is disposed of accordingly. <\/p>\n
2 Pending application, if any, shall stand disposed of. <\/p>\n
………………….J.
\n(ROHINTON FALI NARIMAN)
\n………………….J.
\n(INDU MALHOTRA) <\/p>\n
New Delhi, Dated: 20th July, 2018.<\/p>\n
IN THE HIGH COURT OF DELHI AT NEW DELHI
\n+ W.P. (C) No. 6778\/2017<\/p>\n
LG ELECTRONICS INDIA PRIVATE LIMITED ….. Petitioner<\/p>\n
Through : Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.<\/p>\n
versus<\/p>\n
PR. COMMISSIONER OF INCOME TAX & ORS. ….. Respondents<\/p>\n
Through : Mr. Asheesh Jain, Senior Standing Counsel.<\/p>\n
CORAM:<\/p>\n
DR. JUSTICE S. MURALIDHAR
\nMS. JUSTICE PRATHIBA M. SINGH<\/p>\n
O R D E R<\/p>\n
08.08.2017<\/p>\n
W.P. (C) No. 6778\/2017 & C.M. APPL. 28225\/2017 (stay)<\/p>\n
1. Notice.<\/p>\n
2. Mr. Asheesh Jain, learned Senior Standing Counsel, accepts notice on behalf of the Respondents.<\/p>\n
3. The challenge in this petition is to the order dated 2nd August, 2017 passed by the Principal Commissioner of Income Tax (\u2018PCIT\u2019) by which the Petitioner was directed to pay 20% of the tax demand of Rs. 32 crores amounting to Rs. 6.4 crores by 11th August, 2017 in order to get a stay of the demand up to 15th December, 2017 pending consideration of the Petitioner\u2019s appeal before the Commissioner of Income Tax (Appeals) [\u2018CIT(A)\u2019] against the order dated 30th June, 2017 passed by the Assistant Commissioner of Income Tax-Circle 15(1) (hereafter Assessing Officer – AO), levying a penalty under Section 271 (1) (c) of the Income Tax Act, 1961 (\u2018Act\u2019). By the said order the AO raised a demand of Rs. 32,00,07,958 for the Assessment Year (\u2018AY\u2019) 2007-08 and directed the Petitioner to deposit the said amount on or before 31st July, 2017.<\/p>\n
4. The Petitioner-Assessee filed an appeal against the order before the CIT (A). The Petitioner also filed an application under Section 220(6) of the Act seeking stay of the recovery proceedings. In the said application for stay, the Assessing Officer (\u2018AO\u2019) directed the Petitioner, by order dated 20th July 2017, to deposit 15% of the total tax demand in terms of the Office Memorandum (\u2018OM\u2019) dated 29th February, 2016<\/a>.<\/p>\n 5. The contention of the Petitioner is that the limitation period, in terms of Section 275 (1) (a) of the Act, had already expired. Aggrieved by the above order dated 20th July, 2017, the Petitioner went before the PCIT who, by the impugned order dated 2nd August, 2017, disposed of the application of the Petitioner by the following order sheet entry.<\/p>\n \u201cPresent Sh. Vishal Rastogi, AGM of LG requested to make payment of 20% of the tax demand of 32Cr. Amounting to 6.4 Cr. by 11.08.2017 to get stay of demand upto 15.12.2017\u201d<\/p>\n