CWP No.13412 of 2011 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 13412 of 2011 Date of Decision: 1.8.2011 Krishan Kumar ....Petitioners. Versus State of Haryana and others CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE RAJESH BINDAL PRESENT: Mr. K.L.Goyal, Sr.Advocate with Mr. Sandeep Goyal, Advocate for the petitioner. Adarsh Kumar Goel, ACJ. 1. This petition seeks quashing of order dated 19.5.2011, Annexure P.12 passed by the Assistant Commissioner of Income Tax under section 220(3) read with Section 220(6) of the Income Tax Act, 1961 (in short, ‘the Act’) allowing the petitioner to deposit the tax due as per order of assessment in instalments. 2. Case of the petitioner is that appeal against the order of assessment was pending and since the demand was more than double of the returned income, the appellate authority ought to have granted stay. It is also pointed out that the Commissioner could not deal with the application under Section 220 (3) read with section 220(6) of the Act. Fixing of 1 CWP No.13412 of 2011 instalments was, thus, illegal and against the spirit of Circular dated 3.8.1982, Annexure P.13. 3. We find from the impugned order that learned counsel for the assessee agreed to the schedule of payment mentioned therein. This being the position, there is no ground to interfere. It is, however, pointed out by learned counsel for the petitioner that the concession alleged to have been made on behalf of the petitioner has been wrongly so recorded. Infact, no such concession was made. 4. This is a matter which cannot be gone into by this Court. If there is error in recording of concession, it is for the concerned authority to look into this aspect. 5. In view of above, this petition is dismissed as withdrawn, as prayed, without prejudice to the right of the petitioner to move the concerned authority in accordance with law. (Adarsh Kumar Goel) Acting Chief Justice August 1, 2011 (Rajesh Bindal) ‘gs’ Judge 2 CWP No.13412 of 2011 3