High Court of Punjab and Haryana · Procedural and interlocutory orders
Amritsar Improvement Trust v. Commissioner of Income-Tax (Appeals)
CWP 909/2007 ·
Writ disposed with liberty to seek interim relief in the pending tax appeal.
1. FACTS OF THE CASE
The Trust’s appeal against a tax demand was already pending before the Commissioner of Income Tax (Appeals). It approached the High Court concerning that demand.
2. DISCUSSION BY THE COURT
The Court recorded the admitted pending appeal and directed that an appropriate interim-relief application be made to the appellate authority if required.
3. JUDICIAL DECISION
The writ petition was disposed of with that liberty.
4. OUTCOME
A route to seek interim relief was preserved; the High Court did not grant a stay or cancel the demand.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Liberty to apply is not interim protection
The operative order identifies the appellate authority as the forum for the application. It neither fixes a pre-deposit nor restrains recovery pending an application.
Source: PDF p. 1
Keep the limited record visible
No assessment year, demand amount or substantive tax issue appears in this one-page order. Those particulars cannot be supplied from assumptions about the Trust’s other litigation.
Source: PDF p. 1
Source and verification
Complete source PDF reviewed: 1 physical pages.
Original PDF: 1 pages · SHA-256: f267f52adfd6f2c0fc50e86956ec31d858987c5def98f54ef56e9dff44e21a6a
Complete source text and every original page visually reviewed; identity and SHA-256 checked. AI-assisted source analysis.
The supplied order does not identify an assessment year or decide an Income-tax Act charging provision. No unstated provision is assigned.
Subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.