Indus Towers Ltd. v. ACIT. (2022) 443 ITR 38 / 213 DTR 409 / 326 CTR 574 / 286 Taxman 226 (SC)

S. 251 : Appeal-Commissioner (Appeals)-Stay of demand-Writ petition dismissed by High Court-Parties agreeing to allow matters before Commissioner (Appeals)-Matter disposed with direction for maintenance of Status Quo. [Art. 226]

Writ petition was not entertained on the ground that the assessee had not approached the court with clean hands, the High Court refused to exercise its discretionary writ jurisdiction in favour of the assessee. On appeal the Court observed that certain matters concerning the assessee pending consideration before the Commissioner (Appeals) pertained to the AY. 2010-11 as well as subsequent AY.s, and that both sides were agreeable that the matters pending before the Commissioner (Appeals) be taken to their logical conclusion, the court left the assessee and the Department to agitate all the issues before the Commissioner (Appeals) in the pending appeals without being influenced by any of the observations made by the High Court. The court also directed maintenance of status quo by the parties pending such disposal. (AY.2011-12)