High Court held that the contention of the petitioner is that returns filed by them have been taken for scrutiny maliciously with a view to fasten liability on them for having lodged a complaint against an officer of the department. It is brought to the notice of Court that in several cases the files are selected for scrutiny with aid of computers. Also, the Court observed that the petitioner is asked to pay a meager portion of demand (10%) hence there is no reason to interfere with the stay order passed by the Revenue Authorities requesting to pay 10% of the tax demand. (WP No.(C) Nos 9173 of 2018 dt. 04-04-2018)(AY. 2014-15)
St Joseph’s Granites .v. ACIT (2018) 255 Taxman 123 (Ker)(HC)
S. 220 : Collection and recovery – Assessee deemed in default – Assessee to pay only a meager portion of tax demand (10%) for stay – Several cases were selected for scrutiny with aid of computers hence case not picked up for scrutiny maliciously – No need to interfere with the stay order of Revenue Authorities.