COURT OF ITS OWN MOTION vs ANURADHA MISRA

Judgment text excerpt

$~J-1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Delivered on: 08.10.2025 + CONT.CAS(C) 505/2019 COURT OF ITS OWN MOTION .....Petitioner Through: versus ANURADHA MISRA .....Respondent Through: Mr. Ruchir Bhatia, Sr. SC with respondent in person. CORAM: HON'BLE MR. JUSTICE VIKAS MAHAJAN JUDGMENT VIKAS MAHAJAN, J 1. The present petition was registered pursuant to the direction given by this Court vide order dated 17.05.2019 passed in W.P. (C) 4230/2019. 2. The facts in brief giving rise to the present contempt petition are that, against the assessment orders for the Assessment Years 2011–12, 2013–14, 2014–15, 2015–16, and 2016–17, which raised a total demand of ₹6,46,93,300/-, the assessee, namely Urmila Goyal, preferred an appeal before the Commissioner of Income Tax (Appeals) [hereinafter ‘CIT(A)’] and filed an application seeking stay of the demand till the disposal of the said appeal and asked for extension of 3 months for payment of balance 10%. 3. The respondent who was working as Principal Commissioner of Income Tax (Central-3), New Delhi rejected the said application for stay and directed the assessee to deposit 20% of entire demand in light of CBDT Signature Not Verified Digitally Signed CONT.CAS(C) 505/2019 Page 1 of 14 By:DEEPAK SINGH Signing Date:09.10.2025 19:18:14 circular vide O.M. No. 404/72/93- ITCC dated 29.02.2016 and its amendment dated 31.07.2017. 4. The said application of the assessee was disposed of by an order dated 11.03.2019 directing the assessee to pay 20% of the total demand, and observing that mere filing of appeal against assessment order cannot be considered as sufficient reason for stay of demand, and that the stay will operate on payment of 20% of the total demand. The relevant part of the order reads thus: “2. An opportunity o