MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI.JAYANT SINHA)
(a) The details of outstanding income tax as on 31st March 2015 have not yet been compiled. However, provisional data of head-wise outstanding income tax demand as on 28th February 2015 is available and is as under:-
(Rs. in crore) Head Income Tax Corporate Tax Total Arrear Demand 312773 272252 585025 Current Demand 9349 48038 57387 Total 322122 320290 642412
(b) The number of cases in which outstanding tax demand is locked in litigation in appeals, as on 31st March 2015, has not yet been compiled. However, provisional data of the amount of tax demand disputed in litigation before Commissioners of Income Tax (Appeals) (CsIT(A)), Income Tax Appellate Tribunal (ITAT) and Supreme Court/ High Courts (SC/HCs) as on 28til February 2015, is as under:-
(Rs. in crore) Demand Arrear Demand Current Demand Total disputed Income Corporate Income Corporate before Tax Tax Tax Tax CsIT(A) 161700 116929 1475 9169 289273 ITAT 104618 47056 41 3678 155393 SC/HCs 3745 21329 168 226 25468 Total 270063 185314 1684 13073 470134
(c) & (d) No, Madam. Income Tax Department takes all necessary steps to ensure that all cases are suitably represented and strongly contested. Necessary Instructions and Standard Operating Procedures are in place to ensure proper due diligence by the Officers concerned.
Recovery of outstanding tax demand in accordance with the provisions of Income-tax Act, 1961 is a continuous process irrespective of the fact whether the tax demand is locked in litigation before the court or not. However, no action for recovery can be taken if the demand is stayed.
Moreover, the Department has issued an advisory to the Principal Chief Commissioner of Income Tax/ Chief Commissioner of Income Tax (Pr CCsIT/CCsIT) to ensure that Standing counsels are properly briefed when a case for stay comes up for hearing before High Courts/Supreme Court. Further, the Standing Counsels are also requested to explore the possibility of filing caveats in appropriate cases where taxpayer is likely to seek stay of demand.
Pr CCsIT/CCsIT have also been advised to request the Chief Justice of the respective High Court to expedite hearing in cases where high demand is outstanding.