LETTER ON 03-09-2003 TO CCIT- III , MR. R B SHUKLA
BY HAND DELIVERY
P.S. MODY
C/O S.S.MODI
40 BMM SOCIETY
PALDI, AHMEDABAD-6
SEPTEMBER 3,2003
SHRI R B SHUKLA
THE CHIEF COMMISSIONER OF INCOME TAX-III
AAYKAR BHAVAN
ASHRAM ROAD
AHMEDABAD
079-27544287, 079-27546244
Respected Sir,
SUBJECT: Application for stay of demand A.Yr. 96-97
Amounting to Rs 7,83,354/- in individual
reassessment order and Rs 6,34,724/- in HUF
reassement order.
===============================
1. I commence my letter by quoting sloka from Geeta:-
“ Paritraanyaya sadhumaaam viaashyacha dushritam
Dharma sansthaapaan aarthaya sambhavaami yuge yuge”.
From time to time, any situation deteriorates and good systems become Ineffective or even harmful due to wrong practices. At that time, when things seem to be boiling, a courageous leader stands up- Now here in this situation , I and I alone take the responsibility to remove the evil practices and to establish right practices. A responsible leader corrects wrong and protects right. Our present President of the country has taken initiative
to meet more than one lakh children/students in course of one year to inspire them to develop leadership qualities so that the citizens of the country can proudly sing a song of being an Indian.
2. Kindly refer to background letter dated 3-3-03 to your predecessor Chief Commissioner of Income Tax and letter from the Director General of Income Tax Investigation on 19-9-2000 where I have been thanked by the Director of Income Tax for drawing their attention of tax evasion by a group. Instead of conducting inquiries on this group and connected tax
advocates and auditors simultaneously, your assessing officers has deliberately hand picked me and my family members for harassment so as to protect this particular group and the chartered accountants, tax consultant
who can influence the department officials. This is depriving natural justice and your staff is not being fair to me.
3. It should be endevour of staff working under you to treat all the assesses with dignity, respect and are not harassed whereby the assesses have to hire legal services of chartered accountants and advocates unnecessarily to protect themselves from inefficiencies of the tax department and there by burdening judiciary. In view of natural justice, why the officials of the department do not want to investigate the matter by recording the statements of chartered accountant, tax advocate and connected parties before making assessment on presumption as referred in my earlier letters to the department. Assessee ultimately ends up in raising funds to meet cost of litigation which may be as high as demand raised by the department.
4. I am briefly narrating the subject in nut shell as under:-
(a) This is in reference to the ex-parte reassessment orders passed by the A.O. 11(2) on 30-3-2002 for assessment year 96-97 raising huge demand in form of capital gains tax and the said order was reduced and revised demand of Rs. 7,83,354/- in my individual reassessment order and Rs. 6,34,724/- in my HUF reassment order was raised subsequently.
(b) Pursuant to the application for stay of demand and the admissions
made to ADCIT dated Oct 17,2002 the stay of of demand was rejected
outright without ascribing any detailed reasoning. There after I made
application for stay of demand to Commissioner of Income Tax-V on
December 16,2002. I also wrote to the assessing officer on 12-2-2003
and copy of the same was also marked to the Commissioner of
Income Tax-V.
(c) At the time of hearing with Commissioner of Income Tax on 3-6-
2003, I delivered letter dated 3-6-2003 to him. The matter was decided
within 5-10 minutes and without giving any detailed reasoning to the
contentions raised in my various letters he rejected my application for
stay of demand and I was asked to pay the demand raised by the
department and I was specifically told to leave the office immediately.
On account of his inhuman and indifferent approach, I wrote letter on 4-
6-2003 addressed to him and the subject matter has been ignored by him. I
received letter from his office posted on 10-6-03 and received by the
undersigned on 11-6-03 rejected my request for stay of demand while
evading to furnish detailed logical explanation to the contentions raised
in my previous letters to the department and letters addressed to him on
3-6-2003 and 4-6-2003. I do not wish to make any comments to his reply
dated 4-6-2003 till I receive detailed action taken report and detailed
findings.
(d) I humbly request you to call the necessary papers and immediately
conducting detailed inquiries in interest of natural justice by persisting
with staff working under you to give detailed explanation of the letters
with human touch by carrying out detailed investigation instead of
choosing route of escapism. Till then kindly grant stay of demand and
ask them to refrain from using any methods of cooercion.
(e) You shall take departmental action against the officials working
under you immediately to set an example so they behave responsibly and they understand that the government is for the people and they learn the lessons of treating the persons with dignity and honour instead of treating the citizens as vegetables.
5. I humbly request you to furnish detailed findings.
Thanking You.
Yours sincerely,
Pankaj S. Mody
Enclosure:
1) Letter to Commissioner of Income Tax-V on 3-6-03
2) Letter to Commissioner of Income Tax- V on 4-6-03
3) Two Demand rejection letters from Commissioner of Income Tax-V dated 4-6-03 .
ccit-stay of demand
P.S. MODY
C/O S.S.MODI
40 BMM SOCIETY
PALDI, AHMEDABAD-6
SEPTEMBER 3,2003
SHRI R B SHUKLA
THE CHIEF COMMISSIONER OF INCOME TAX-III
AAYKAR BHAVAN
ASHRAM ROAD
AHMEDABAD
079-27544287, 079-27546244
Respected Sir,
SUBJECT: Application for stay of demand A.Yr. 96-97
Amounting to Rs 7,83,354/- in individual
reassessment order and Rs 6,34,724/- in HUF
reassement order.
===============================
1. I commence my letter by quoting sloka from Geeta:-
“ Paritraanyaya sadhumaaam viaashyacha dushritam
Dharma sansthaapaan aarthaya sambhavaami yuge yuge”.
From time to time, any situation deteriorates and good systems become Ineffective or even harmful due to wrong practices. At that time, when things seem to be boiling, a courageous leader stands up- Now here in this situation , I and I alone take the responsibility to remove the evil practices and to establish right practices. A responsible leader corrects wrong and protects right. Our present President of the country has taken initiative
to meet more than one lakh children/students in course of one year to inspire them to develop leadership qualities so that the citizens of the country can proudly sing a song of being an Indian.
2. Kindly refer to background letter dated 3-3-03 to your predecessor Chief Commissioner of Income Tax and letter from the Director General of Income Tax Investigation on 19-9-2000 where I have been thanked by the Director of Income Tax for drawing their attention of tax evasion by a group. Instead of conducting inquiries on this group and connected tax
advocates and auditors simultaneously, your assessing officers has deliberately hand picked me and my family members for harassment so as to protect this particular group and the chartered accountants, tax consultant
who can influence the department officials. This is depriving natural justice and your staff is not being fair to me.
3. It should be endevour of staff working under you to treat all the assesses with dignity, respect and are not harassed whereby the assesses have to hire legal services of chartered accountants and advocates unnecessarily to protect themselves from inefficiencies of the tax department and there by burdening judiciary. In view of natural justice, why the officials of the department do not want to investigate the matter by recording the statements of chartered accountant, tax advocate and connected parties before making assessment on presumption as referred in my earlier letters to the department. Assessee ultimately ends up in raising funds to meet cost of litigation which may be as high as demand raised by the department.
4. I am briefly narrating the subject in nut shell as under:-
(a) This is in reference to the ex-parte reassessment orders passed by the A.O. 11(2) on 30-3-2002 for assessment year 96-97 raising huge demand in form of capital gains tax and the said order was reduced and revised demand of Rs. 7,83,354/- in my individual reassessment order and Rs. 6,34,724/- in my HUF reassment order was raised subsequently.
(b) Pursuant to the application for stay of demand and the admissions
made to ADCIT dated Oct 17,2002 the stay of of demand was rejected
outright without ascribing any detailed reasoning. There after I made
application for stay of demand to Commissioner of Income Tax-V on
December 16,2002. I also wrote to the assessing officer on 12-2-2003
and copy of the same was also marked to the Commissioner of
Income Tax-V.
(c) At the time of hearing with Commissioner of Income Tax on 3-6-
2003, I delivered letter dated 3-6-2003 to him. The matter was decided
within 5-10 minutes and without giving any detailed reasoning to the
contentions raised in my various letters he rejected my application for
stay of demand and I was asked to pay the demand raised by the
department and I was specifically told to leave the office immediately.
On account of his inhuman and indifferent approach, I wrote letter on 4-
6-2003 addressed to him and the subject matter has been ignored by him. I
received letter from his office posted on 10-6-03 and received by the
undersigned on 11-6-03 rejected my request for stay of demand while
evading to furnish detailed logical explanation to the contentions raised
in my previous letters to the department and letters addressed to him on
3-6-2003 and 4-6-2003. I do not wish to make any comments to his reply
dated 4-6-2003 till I receive detailed action taken report and detailed
findings.
(d) I humbly request you to call the necessary papers and immediately
conducting detailed inquiries in interest of natural justice by persisting
with staff working under you to give detailed explanation of the letters
with human touch by carrying out detailed investigation instead of
choosing route of escapism. Till then kindly grant stay of demand and
ask them to refrain from using any methods of cooercion.
(e) You shall take departmental action against the officials working
under you immediately to set an example so they behave responsibly and they understand that the government is for the people and they learn the lessons of treating the persons with dignity and honour instead of treating the citizens as vegetables.
5. I humbly request you to furnish detailed findings.
Thanking You.
Yours sincerely,
Pankaj S. Mody
Enclosure:
1) Letter to Commissioner of Income Tax-V on 3-6-03
2) Letter to Commissioner of Income Tax- V on 4-6-03
3) Two Demand rejection letters from Commissioner of Income Tax-V dated 4-6-03 .
ccit-stay of demand
posted by mody at 8:18 PM
