Indus Towers Ltd v ACIT ( Delhi ) (HC ) www.itatonline.org Editorial : The Supreme Court has stayed recovery of the demand SLP no 9011 /2020 dt 6-03 2020 Indus Towers Ltd v ACIT (SC)

S. 220 : Collection and recovery – Recovery of demand-Gross suppression and misstatement – Sought adjournment before CIT (A) without seeking modification of the Court’s order – Writ dismissed with cost of Rs 5 lakh. [ S.226(3) , Art , 226 ]

Court held that , a Petitioner invoking the discretionary extraordinary writ jurisdiction of the Court is expected to approach with clean hands. Instead, there is gross suppression and misstatement, which led to a false projection of the outstanding liability due from the petitioner. Also, the Petitioner ought not to have sought adjournment before the CIT(A) on the ground that the earlier year is pending without seeking modification of the Court’s order. Writ Petition dismissed with costs of Rs. 5 lakh to be paid to the Delhi High Court Advocates’ Welfare Trust. The costs should be paid within two weeks from today. (W.P.(C.) No. 10289/2019; DT. 4/3/2020)